Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17
' disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany … auditor is less likely to disclose goodwill impairment as a KAM. Findings also show that the economic significance of goodwill … contribution of this paper is the provision of direct evidence on what motivates auditors to disclose goodwill impairment as a KAM …