Goodwill impairment, auditor dismissal and opinion shopping–evidence from China-Reference-Cited by-同舟云学术

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Goodwill impairment, auditor dismissal and opinion shopping–evidence from China

Published:2023-08-01 Issue: Volume: Page:1-33
ISSN:2169-7213
Container-title:China Journal of Accounting Studies
language:en
Short-container-title:China Journal of Accounting Studies

Author:

Xing Cunyu¹,Yuwen Huilan²,Yang Dan³

Affiliation:

1. School of Business and Administration, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

2. School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

3. International Business School, Beijing Foreign Studies University, Beijing, China

Funder

National Natural Science Foundation of China

Innovation and Talents Base of Financial Security and Development

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/21697213.2023.2239672

Reference63 articles.

1. Investor Sentiment and Audit Opinion Shopping

2. Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

3. Shareholder Votes on Auditor Ratification and Subsequent Auditor Dismissals

4. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

5. Management’s Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping

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