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Keywords: verbal protocol analysis
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Journal Articles
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2022) 34 (2): 19–47.
Published: 01 September 2022
...J. Efrim Boritz; Lev M. Timoshenko ABSTRACT Using verbal protocol analysis, this study examines how 21 experienced auditors from four different firms assess the seven key inputs in a discounted cash flow (DCF) model used by management to value goodwill. The analysis compares the auditors...
Includes: Supplementary data
