the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of …

quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …According to accounting and auditing standards, external auditors and management must both independently monitor … goodwill balance for any impairment. Therefore, goodwill impairment may contain valuable incremental information about the CEO …

"With significant and disruptive automation underway, accounting and auditing professions must rediscover themselves …-effective automated models that greatly outperform traditional auditing and forensic accounting, customers are demanding audit and … accounting firms to automate. In this unsettling world dominated by "creative destruction", only those firms and professionals …

is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … Intelligent and Expert Business (INTEXP) suggest that members of international accounting firms charge a higher level of audit … Jordanian CPA firms. Furthermore, we find that all control variables (goodwill, accounts receivable, and inventory, loss, firm …