Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing
Year of publication: |
2015
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Authors: | Bepari, Md Khokan ; Mollik, Abu Taher |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 16.2015, 2, p. 196-220
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Subject: | Audit quality | Audit committee members' accounting and finance background | Big-4 auditors | Goodwill impairment | IFRS36/AASB-136 | IFRS | Wirtschaftsprüfung | Financial audit | Geschäftswert | Goodwill | Prüfungsausschuss des Aufsichtsrats | Audit committee | Rechnungswesen | Accounting | Dienstleistungsqualität | Service quality | Corporate Governance | Corporate governance |
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