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 …

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 to goodwill valuation. In addition to introducing technical challenges, this task …

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …

specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on …' forecast revisions for firms that do not book goodwill impairment and exhibit lower operating performance. Secondly, we found … lower operating performance and those who do not book goodwill impairment testing (hereafter non-impairer firms). Our …