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The relation between engagement quality control review hours and auditor changes : evidence from South Korea

Song, Jae-Won; Kim, Yong Shik - In: Journal of business economics and management 22 (2021) 5, pp. 1269-1287

The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed...

Persistent link: https://www.econbiz.de/10013256639

Intangible assets, risk management committee, and audit fee

Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent economics & finance 9 (2021) 1, pp. 1-14

This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...

Persistent link: https://www.econbiz.de/10013184175

Audit fees, patent litigation, and long-term performance

Wang, Ya-Fang - In: International journal of business and economic sciences … 15 (2022) 1, pp. 7-15

Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic consequences. This study examines the association...

Persistent link: https://www.econbiz.de/10013332100

The Definition of Goodwill - a Chronological Overview

RATIU, Raluca Valeria; TUDOR, Adriana TIRON - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 54-59

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper … original. Some elements used to describe goodwill remain the same throughout the whole period we studied. The conclusion of our …

Persistent link: https://www.econbiz.de/10010598328

Accounting Regulations for Goodwill at a National, European and International Level

RATIU, Raluca Valeria - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 249-258

regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated …

Persistent link: https://www.econbiz.de/10010598357

Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012

Vomáčková, Hana - In: European Financial and Accounting Journal 2012 (2012) 3, pp. 33-62

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Persistent link: https://www.econbiz.de/10011195407

Amortisation Versus Impairment of Goodwill and Accounting Quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International Journal of Business and Economic Sciences … 4 (2011) 3, pp. 93-118

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

Persistent link: https://www.econbiz.de/10009393965

Valorisation et reporting du goodwill : enjeux théoriques et empiriques

Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the … disaggregating the accounting goodwill between overpayment, internally generated goodwill (IGG) and external synergies. Our … contribution relates to both the valuation of economic goodwill and the analysis of accounting goodwill. With regard to the first …

Persistent link: https://www.econbiz.de/10010861640

RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA

ARTENE, ALIN EMANUEL; DOMIL, AURA EMANUELA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 70-75

In the Romanian economic environment entities are operating, we can find a large number of factors that obstruct the development of many economic entities such as: the perpetual economic and financial crisis, bureaucracy, inflation, competition and many others. In our opinion a solution to...

Persistent link: https://www.econbiz.de/10010815370

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

Stolowy, Hervé; Paugam, Luc; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2011

Persistent link: https://www.econbiz.de/10010706511