External audit and goodwill write-off

Author:

Ferramosca Silvia,Greco Giulio,Allegrini Marco

Publisher

Springer Science and Business Media LLC

Subject

Business and International Management

Reference105 articles.

1. AbuGhazaleh, N. M., Al-Hares, O. M., & Roberts, C. (2011). Accounting discretion in goodwill impairments: UK evidence. Journal of International Financial Management & Accounting, 22, 165–204.

2. AICPA. (2002). Auditing fair value measurements and disclosures. A toolkit for auditors. Available at: http://www.cheneliere.info/cfiles/complementaire/complementaire_gm/fichiers/certif/8410_fvtoolkit.pdf . Accessed April 2015.

3. AICPA. (2013). Accounting and valuation guide. Testing goodwill for impairment. Durham: AICPA.

4. AICPA. (2014). AICPA code of professional conduct. Durham: AICPA.

5. Antle, R., Gordon, E., Narayanamoorthy, G., & Zhou, L. (2006). The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting, 27, 235–266.

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