The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China-Reference-Cited by-同舟云学术

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The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China

Published:2024-05 Issue: Volume:93 Page:103144
ISSN:1057-5219
Container-title:International Review of Financial Analysis
language:en
Short-container-title:International Review of Financial Analysis

Author:

Ma Qianqun,Zhou Jianan,Wang Qi,Wang Kongwen

Funder

National Natural Science Foundation of China

Humanities and Social Science Fund of Ministry of Education of the People's Republic of China

Publisher

Elsevier BV

Reference45 articles.

1. Real effects of reporting key audit matters on auditors' judgment and choice of action;Asbahr;International Journal of Auditing,2009

2. Auditing goodwill in the post-amortization era: Challenges for auditors;Ayres;Contemporary Accounting Research,2019

3. Consequences of expanded audit reports: Evidence from the justifications of assessments in France;Bedard;Auditing: A Journal of Practice & Theory,2019

4. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability;Brasel;The Accounting Review,2016

5. The disclosure and consequences of U.S. critical audit matters;Burke;The Accounting Review,2023

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Does the audit committee member’s accounting experience associated with key audit matter types?;Review of Quantitative Finance and Accounting;2024-04-12

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