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Keywords: goodwill impairment
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Journal Articles

A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks

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Sarah E. Bonner, Kathryn Kadous, Tracie M. Majors
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 107–129.
https://doi.org/10.2308/TAR-2019-0503
Published: 01 May 2022
.... Robert Knechel, under the Senior Editorship of Mary E. Barth. 1 8 2019 1 5 2021 2022 habits cognitive processing accounting estimates audit quality financial reporting quality goodwill impairment Accounting estimates are susceptible to misstatement due to management...
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Journal Articles

CEO Overconfidence and the Timeliness of Goodwill Impairments

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Byung Hun Chung, Paul Hribar
Journal: The Accounting Review
The Accounting Review (2021) 96 (3): 221–259.
https://doi.org/10.2308/TAR-2016-0555
Published: 01 May 2021
...Byung Hun Chung; Paul Hribar ABSTRACT We use survival analysis techniques to examine whether overconfidence affects the likelihood and timeliness of goodwill impairments. We predict that overconfident CEOs have a lower likelihood of impairment in any firm-quarter, and take longer, on average...
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