Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

ABSTRACT The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related...

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Veröffentlicht in:	Contemporary accounting research 2019-03, Vol.36 (1), p.82-107
Hauptverfasser:	Ayres, Douglas R., Neal, Terry L., Reid, Lauren C., Shipman, Jonathan E.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Acquisition Amortization Auditors Audits Bias Dismissal Elimination Goodwill Impaired assets Incentives Mots clés: audit non‐reconduction du mandat de l'auditeur perte de valeur de l'écart d'acquisition Valuation
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