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Keywords: critical audit matters disclosure
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Journal Articles
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 159–187.
Published: 01 May 2024
... 05 08 2023 06 09 2023 2024 goodwill impairment critical audit matters disclosure PCAOB audit fees In 2017, the Public Company Accounting Oversight Board (PCAOB) adopted auditing Standard 3101, requiring expanded auditor reporting. The new requirement for communicating...
