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Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment
16 references·0 citing·44 second hopsampled
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment (2023)Does Goodwill-Related Critical Audit Matt…Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Impact of Auditor Report Chan…The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study (2018)The Informational Value of Ke…Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)Consequences of Expanded Audi…Consequences of adopting an expanded auditor’s report in the United Kingdom (2018)Consequences of adopting an e…Has goodwill accounting gone bad? (2017)Has goodwill accounting gone …Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)Risk Disclosure Preceding Neg…Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Who's Really in Charge? Audit…A review of archival auditing research (2014)A review of archival auditing…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements* (2011)CEO Involvement in Selecting …Leading Indicators of Goodwill Impairment (2006)Leading Indicators of Goodwil…Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments (2006)Accounting Discretion in Fair…The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects (2004)The behaviour of the maximum …An Examination of Long-Lived Asset Impairments (2004)An Examination of Long-Lived …Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Disappearing dividends: changing firm characteristics or lower propensity to pay? 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(2006)Corruption culture and corporate misconduct (2016)Advertising Content and Consumer Engagement on Social Media: Evidence from Facebook (2017)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Performance matched discretionary accrual measures (2005)What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses (2018)The Disclosure and Consequences of U.S. Critical Audit Matters (2022)Why are expanded audit reports not informative to investors? Evidence from the United Kingdom (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Higher market valuation of companies with a small board of directors (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? (2011)The market pricing of accruals quality (2005)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2014A review of archival auditing research3,184 cited
  • 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 2006Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments546 cited
  • 2004An Examination of Long-Lived Asset Impairments411 cited
  • 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited
  • 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
  • 2006Leading Indicators of Goodwill Impairment325 cited
  • 2018The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study323 cited
  • 2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
  • 2011CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*312 cited
  • 2017Has goodwill accounting gone bad?

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269 cited
  • 2014Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees243 cited
  • 2018Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France218 cited
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