Goodwill impairment and key audit matters

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. O...

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Veröffentlicht in:	Cogent business & management 2023-12, Vol.10 (2), p.1-17
Hauptverfasser:	Gonçalves, Inês, Morais, Ana Isabel, Pinto, Inês
Format:	Artikel
Sprache:	eng
Schlagworte:	audit report Corporate governance Disclosure Goodwill goodwill impairment key audit matters
Online-Zugang:	Volltext
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