Gonçalves, Inês; Morais, Ana Isabel; Pinto, Inês - In: Cogent Business & Management 10 (2023) 2, pp. 1-17
The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...
