Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …

I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated … with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag … behind the economic impairment of goodwill. Additional analysis reveals that the association between goodwill write-offs and …