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Keywords: goodwill impairments
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Journal Articles
Accounting Horizons (2021) 35 (4): 83–103.
Published: 01 December 2021
.... Additionally, when goodwill is impaired, auditors exert incrementally more effort for testing the magnitude of a goodwill impairment loss than when goodwill is not impaired. Further, we document predictable temporal and cross-sectional variations in audit effort and goodwill relationship. As the accounting...