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 …

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a … comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill …-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low …

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies … for managerial and firm-level incentives. We also find that goodwill impairment is associated with lagged stock …

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 …