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Keywords: fair value auditing process
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2022) 34 (2): 19–47.
Published: 01 September 2022
... in Appendix A. Editor's note: Accepted by Charles D. Bailey. 1 7 2021 1 4 2022 2022 audit of estimates goodwill impairment discounted cash flow verbal protocol analysis fair value auditing process We are grateful to the editor and the reviewers...
Includes: Supplementary data
