Goodwill and mandatory disclosure compliance: A critical review of the literature

C Carvalho, AM Rodrigues… - Australian Accounting …, 2016 - Wiley Online Library
The aim of this paper is to critically analyse the literature published from 2002 to mid‐2015
on disclosures of goodwill and their respective impairment tests; identify the main …

IFRS and Audit Quality: A Systematic Literature Review

R Deb, M Nepal, S Chakraborty - Management and Labour …, 2023 - journals.sagepub.com
The study has reviewed the literature on audit quality (AQ) in general and with reference to
IFRS in particular for synthesizing the broader issues, the ongoing debates and …

Audit Quality Diffrences Among Auditors: The Case of Hong Kong

TM Carlin - 2015 - dlib.neu.edu.vn
Audits play a critical role in satisfying the public interest in strengthening accountability and
supporting confience in fiancial reporting. Conventionally, audit quality is defied as a …

Carla Manuela Teixeira de Carvalho

E Lisbon - search.proquest.com
Esta tese tem como objetivo geral a análise do tratamento contabilístico do goodwill
adquirido no âmbito das Concentrações de Atividades Empresariais (CAE). Para o efeito …

The effect of auditors' geographic distance and industry specialization on the reporting of goodwill impairment

M Elmahgoub, J Smith - British Accounting & Finance …, 2017 - pureportal.strath.ac.uk
Using a sample of 1,385 firm year observations collected for UK nonfinancial listed firms on
the LSE FTSE ALL SHARES index, this paper investigates the effect of geographic proximity …

[图书][B] A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance …

ID Onyekwena - 2017 - search.proquest.com
The topic for this study was the phenomenon of income smoothing as a strategy for earnings
management in banks and financial institutions. The general problem of the study was that …

[引用][C] Are Audits of Financial Statements Born Unequal?

MD Tran, TT Bui, MC Nguyen - Asian Business Research, 2017

[引用][C] Goodwill impairment recognition and value relevance: the role of the extended audit report in the UK

M Elmahgoub - 2020 - stax.strath.ac.uk
Thesis | Goodwill impairment recognition and value relevance: the role of the extended audit
report in the UK | ID: hd76s059j | STAX Skip to Content STAX STAX Login Home About Help …