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Disclosure of fair value measurement in goodwill impairment test and audit fees

https://doi.org/10.1016/j.jcae.2019.100160

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-011-9167-2openalex-snapshot

Causes and consequences of goodwill impairment losses

inferredcites →https://doi.org/10.1007/s11142-012-9188-5openalex-snapshot

Evidence on the use of unverifiable estimates in required goodwill impairment

inferredcites →https://doi.org/10.1007/s11142-017-9401-7openalex-snapshot

Has goodwill accounting gone bad?

inferredcites →https://doi.org/10.1007/s11156-014-0454-4openalex-snapshot

‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises

inferredcites →https://doi.org/10.1016/0165-4101(86)90010-8openalex-snapshot

Why do managers voluntarily release earnings forecasts?

inferredcites →https://doi.org/10.1016/0165-4101(95)00403-3openalex-snapshot

Auditor brand name reputations and industry specializations

inferredcites →https://doi.org/10.1016/j.jacceco.2007.11.006openalex-snapshot

The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting

inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.004openalex-snapshot

Internal control and management guidance

inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-snapshot

The financial reporting environment: Review of the recent literature

inferredcites →https://doi.org/10.1016/j.jacceco.2011.09.002openalex-snapshot

Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?

inferredcites →https://doi.org/10.1016/j.jacceco.2016.09.001openalex-snapshot

Guiding through the Fog: Financial statement complexity and voluntary disclosure

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.11.001openalex-snapshot

The effect of SFAS 142 on the ability of goodwill to predict future cash flows

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.10.008openalex-snapshot

Pro forma disclosures, audit fees, and auditor resignations

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.10.009openalex-snapshot

How do auditors view managers’ voluntary disclosure strategy? The effect of earnings guidance on audit fees

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2014.12.002openalex-snapshot

Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis

inferredcites →https://doi.org/10.1016/j.jcae.2018.02.003openalex-snapshot

Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry?

inferredcites →https://doi.org/10.1016/j.racreg.2015.09.001openalex-snapshot

Understanding the evolution of SFAS 141 and 142: An analysis of comment letters

inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-snapshot

Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

inferredcites →https://doi.org/10.1016/s0165-4101(01)00046-5openalex-snapshot

Litigation risk and audit fees: evidence from UK firms cross-listed on US markets

inferredcites →https://doi.org/10.1016/s0278-4254(03)00037-1openalex-snapshot

Corporate governance and voluntary disclosure

inferredcites →https://doi.org/10.1016/s0278-4254(97)00037-9openalex-snapshot

Audit litigation research: Do the merits matter? An assessment and directions for future research

inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-snapshot

Industry costs of equity

inferredcites →https://doi.org/10.1016/s1061-9518(01)00041-6openalex-snapshot

A study of the relationship between corporate governance structures and the extent of voluntary disclosure

inferredcites →https://doi.org/10.1046/j.1475-679x.2003.00126.xopenalex-snapshot

The Role of Supplementary Statements with Management Earnings Forecasts

inferredcites →https://doi.org/10.1057/s41310-017-0023-xopenalex-snapshot

Intangible assets on the balance sheet and audit fees

inferredcites →https://doi.org/10.1080/00014788.2006.9730046openalex-snapshot

What has the invisible hand achieved?

inferredcites →https://doi.org/10.1086/656252openalex-snapshot

When Sunlight Fails to Disinfect: Understanding the Perverse Effects of Disclosing Conflicts of Interest

inferredcites →https://doi.org/10.1111/1475-679x.00002openalex-snapshot

Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence

inferredcites →https://doi.org/10.1111/1475-679x.00022openalex-snapshot

Misstatement Direction, Litigation Risk, and Planned Audit Investment

inferredcites →https://doi.org/10.1111/1475-679x.12059openalex-snapshot

The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

inferredcites →https://doi.org/10.1111/acfi.12194openalex-snapshot

An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136

inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00200.xopenalex-snapshot

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

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00298.xopenalex-snapshot

Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG

inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00354.xopenalex-snapshot

Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?

inferredcites →https://doi.org/10.1111/j.1911-3846.1997.tb00537.xopenalex-snapshot

Resource Allocation Decisions in Audit Engagements*

inferredcites →https://doi.org/10.1111/jifm.12081openalex-snapshot

Evolution of intangible asset accounting: Evidence from Australia

inferredcites →https://doi.org/10.1257/aer.101.3.423openalex-snapshot

The Limits of Transparency: Pitfalls and Potential of Disclosing Conflicts of Interest

inferredcites →https://doi.org/10.1506/4xr4-kt5v-e8cn-91gxopenalex-snapshot

Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

inferredcites →https://doi.org/10.1506/car.25.4.5openalex-snapshot

Meeting or Beating Analyst Expectations in the Post‐Scandals World: Changes in Stock Market Rewards and Managerial Actions*

inferredcites →https://doi.org/10.2139/ssrn.1001744openalex-snapshot

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

inferredcites →https://doi.org/10.2139/ssrn.1429615openalex-snapshot

Do Managers Benefit from Delayed Goodwill Impairments?

inferredcites →https://doi.org/10.2307/1882010openalex-snapshot

Job Market Signaling

inferredcites →https://doi.org/10.2307/2490397openalex-snapshot

The Pricing of Audit Services: Theory and Evidence

inferredcites →https://doi.org/10.2307/2490806openalex-snapshot

Audit Fees and Auditor Size: Further Evidence

inferredcites →https://doi.org/10.2307/2491275openalex-snapshot

The Economic Determinants of Auditor Compensation in the Initial Public Offerings Market

inferredcites →https://doi.org/10.2307/2491359openalex-snapshot

Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads

inferredcites →https://doi.org/10.2307/2491429openalex-snapshot

Causes and Effects of Discretionary Asset Write-Offs

inferredcites →https://doi.org/10.2307/2491440openalex-snapshot

Lawsuits against Auditors

inferredcites →https://doi.org/10.2308/acch.2003.17.4.287openalex-snapshot

Conservatism in Accounting Part II: Evidence and Research Opportunities

inferredcites →https://doi.org/10.2308/acch.2006.20.3.287openalex-snapshot

Auditing Fair Value Measurements: A Synthesis of Relevant Research

inferredcites →https://doi.org/10.2308/accr-10131openalex-snapshot

Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment

inferredcites →https://doi.org/10.2308/accr-51248openalex-snapshot

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

inferredcites →https://doi.org/10.2308/accr.1999.74.2.201openalex-snapshot

Pricing Initial Audit Engagements: A Test of Competing Theories

inferredcites →https://doi.org/10.2308/accr.2001.76.2.199openalex-snapshot

Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements

inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.175openalex-snapshot

Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

inferredcites →https://doi.org/10.2308/accr.2004.79.2.277openalex-snapshot

Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions

inferredcites →https://doi.org/10.2308/accr.2004.79.3.823openalex-snapshot

An Examination of Long-Lived Asset Impairments

inferredcites →https://doi.org/10.2308/accr.2008.83.5.1315openalex-snapshot

Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings

inferredcites →https://doi.org/10.2308/ajpt-10172openalex-snapshot

Commentary on Auditing High-Uncertainty Fair Value Estimates

inferredcites →https://doi.org/10.2308/ajpt-10191openalex-snapshot

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

inferredcites →https://doi.org/10.2308/aud.1999.18.2.70openalex-snapshot

The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions

inferredcites →https://doi.org/10.2308/aud.2006.25.1.85openalex-snapshot

Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

inferredcites →https://doi.org/10.2308/tar-4482234openalex-snapshot

An Analysis of Auditor Litigation and Audit Service Quality.

inferredcites →https://doi.org/10.2308/tar-9709240185openalex-snapshot

Disclosure level and the cost of equity capital.

inferredcites →https://doi.org/10.5860/choice.49-0348openalex-snapshot

Blind spots: why we fail to do what's right and what to do about it

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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inferred← citeshttps://doi.org/10.1007/978-981-92-0156-3_4openalex-snapshot

Empirical Issues

inferred← citeshttps://doi.org/10.1016/j.ememar.2023.101093openalex-snapshot

The role of large shareholders in goodwill impairment decisions – Evidence from China

inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100333openalex-snapshot

Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?

inferred← citeshttps://doi.org/10.1016/j.ribaf.2023.102038openalex-snapshot

Motivation of discretionary goodwill impairments

inferred← citeshttps://doi.org/10.1080/01559982.2024.2324211openalex-snapshot

Power needs knowledge: CEO knowledge background and goodwill impairment

inferred← citeshttps://doi.org/10.1080/1540496x.2023.2181071openalex-snapshot

Decision-Making of Discretionary Goodwill Impairments—Evidence from Publicly Listed Firms in China

inferred← citeshttps://doi.org/10.1108/jaee-09-2025-0509openalex-snapshot

Elevating fair value disclosures in emerging markets: harnessing the power of IFRS-9 classification criteria in Middle-Eastern commercial banks

inferred← citeshttps://doi.org/10.1108/jfra-01-2025-0046openalex-snapshot

XBRL adoption and asset impairment decision: role of audit effort

inferred← citeshttps://doi.org/10.1108/maj-07-2021-3263openalex-snapshot

Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

inferred← citeshttps://doi.org/10.1177/0148558x241260908openalex-snapshot

Redacted Disclosure and Audit Fees

inferred← citeshttps://doi.org/10.1287/mnsc.2024.05977openalex-snapshot

An Information-Based Theory of Auditor Switching

inferred← citeshttps://doi.org/10.16930/2237-766220243441openalex-snapshot

Reversão de perdas por Impairment e gerenciamento de resultados

inferred← citeshttps://doi.org/10.16930/2237-7662202434412openalex-snapshot

Reversal of impairment losses and earnings management

inferred← citeshttps://doi.org/10.18196/jai.v25i1.20470openalex-snapshot

Do others comprehensive income, profit, and equity attributable impact external audit fee?

inferred← citeshttps://doi.org/10.2139/ssrn.3254429openalex-snapshot

Increasing Auditor Recognition of Goodwill Impairment Losses

inferred← citeshttps://doi.org/10.2139/ssrn.4634547openalex-snapshot

An Information-based Theory of Auditor Switching

inferred← citeshttps://doi.org/10.21608/aljalexu.2021.162123openalex-snapshot

أثر تبنی المعاییر الدولیة للتقریر المالی (IFRS) على أتعاب مراجعة القوائم المالیة (دراسة تطبیقیة)

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جهد مراقب الحسابات بعد تطبيق معايير المحاسبة المصرية المعدلة لعام 2015: دليل من الشركات غير المالية المدرجة في البورصة المصرية (باللغة الانجليزية)

inferred← citeshttps://doi.org/10.21608/cfdj.2024.324710openalex-snapshot

أثر آليات الرقابة المؤسسية على الاعتراف باضمحلال قيمة الشهرة بهدف دعم الحماية القانونية للمستثمرين: دراسة تطبيقية

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Determinantes do reconhecimento da perda pelo impaiment test

inferred← citeshttps://doi.org/10.22561/cvr.v32i3.6178openalex-snapshot

EFEITO DA GOVERNANÇA CORPORATIVA NA RELAÇÃO DO DESEMPENHO FINANCEIRO E DO OPORTUNISMO GERENCIAL COM AS PERDAS DO GOODWILL

inferred← citeshttps://doi.org/10.2308/horizons-2020-194openalex-snapshot

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill

inferred← citeshttps://doi.org/10.2308/jiar-2021-034openalex-snapshot

Trust in Fair Value Accounting: Evidence from the Field

inferred← citeshttps://doi.org/10.26794/2408-9303-2024-11-2-61-73openalex-snapshot

The Impact of the Adoption of FAS 14/2022 on Business Accounting Processes

inferred← citeshttps://doi.org/10.3390/ijfs13040203openalex-snapshot

The Impact of Trade Secrecy Protection on Audit Pricing

inferred← citeshttps://doi.org/10.37575/h/mng/0080openalex-snapshot

Fair Value Accounting for Non-Current Assets and its Role in Determining Auditing Fees

inferred← citeshttps://doi.org/10.46928/iticusbe.1170118openalex-snapshot

GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ

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TÜRKİYE’DEKİ BAĞIMSIZ DENETİM ÜCRETLERİNE İLİŞKİN İLK BULGULAR: BİST-100 ŞİRKETLERİNDE BİR ARAŞTIRMA

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