FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2901675060> ?p ?o ?g. }

• W2901675060 endingPage "107" @default.
• W2901675060 startingPage "82" @default.
• W2901675060 abstract "ABSTRACT The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions." @default.
• W2901675060 created "2018-11-29" @default.
• W2901675060 creator A5013822459 @default.
• W2901675060 creator A5037018087 @default.
• W2901675060 creator A5071581480 @default.
• W2901675060 creator A5077423031 @default.
• W2901675060 date "2018-11-17" @default.
• W2901675060 modified "2023-09-29" @default.
• W2901675060 title "Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors" @default.
• W2901675060 cites W1506294255 @default.
• W2901675060 cites W1777869185 @default.
• W2901675060 cites W1983228319 @default.
• W2901675060 cites W1986187321 @default.
• W2901675060 cites W1990317644 @default.
• W2901675060 cites W2023709878 @default.
• W2901675060 cites W2028845094 @default.
• W2901675060 cites W2033149743 @default.
• W2901675060 cites W2047134779 @default.
• W2901675060 cites W2057893333 @default.
• W2901675060 cites W2059214589 @default.
• W2901675060 cites W2065776246 @default.
• W2901675060 cites W2065807781 @default.
• W2901675060 cites W2074098761 @default.
• W2901675060 cites W2083794093 @default.
• W2901675060 cites W2116485500 @default.
• W2901675060 cites W2154904812 @default.
• W2901675060 cites W2164046043 @default.
• W2901675060 cites W2169286068 @default.
• W2901675060 cites W2334860290 @default.
• W2901675060 cites W3121783625 @default.
• W2901675060 cites W3122250754 @default.
• W2901675060 cites W3122642351 @default.
• W2901675060 cites W3122943756 @default.
• W2901675060 cites W3123435704 @default.
• W2901675060 cites W3123568041 @default.
• W2901675060 cites W3123587166 @default.
• W2901675060 cites W3123744495 @default.
• W2901675060 cites W3124170598 @default.
• W2901675060 cites W3124307362 @default.
• W2901675060 cites W3124596233 @default.
• W2901675060 cites W3124830097 @default.
• W2901675060 cites W3125168868 @default.
• W2901675060 cites W3125197555 @default.
• W2901675060 cites W3126037439 @default.
• W2901675060 cites W3126108583 @default.
• W2901675060 doi "https://doi.org/10.1111/1911-3846.12423" @default.
• W2901675060 hasPublicationYear "2018" @default.
• W2901675060 type Work @default.
• W2901675060 sameAs 2901675060 @default.
• W2901675060 citedByCount "40" @default.
• W2901675060 countsByYear W29016750602018 @default.
• W2901675060 countsByYear W29016750602019 @default.
• W2901675060 countsByYear W29016750602020 @default.
• W2901675060 countsByYear W29016750602021 @default.
• W2901675060 countsByYear W29016750602022 @default.
• W2901675060 countsByYear W29016750602023 @default.
• W2901675060 crossrefType "journal-article" @default.
• W2901675060 hasAuthorship W2901675060A5013822459 @default.
• W2901675060 hasAuthorship W2901675060A5037018087 @default.
• W2901675060 hasAuthorship W2901675060A5071581480 @default.
• W2901675060 hasAuthorship W2901675060A5077423031 @default.
• W2901675060 hasBestOaLocation W29016750601 @default.
• W2901675060 hasConcept C10138342 @default.
• W2901675060 hasConcept C120527767 @default.
• W2901675060 hasConcept C121955636 @default.
• W2901675060 hasConcept C144133560 @default.
• W2901675060 hasConcept C162118730 @default.
• W2901675060 hasConcept C162324750 @default.
• W2901675060 hasConcept C175444787 @default.
• W2901675060 hasConcept C186027771 @default.
• W2901675060 hasConcept C199521495 @default.
• W2901675060 hasConcept C2778860618 @default.
• W2901675060 hasConcept C2781198434 @default.
• W2901675060 hasConcept C29122968 @default.
• W2901675060 hasConceptScore W2901675060C10138342 @default.
• W2901675060 hasConceptScore W2901675060C120527767 @default.
• W2901675060 hasConceptScore W2901675060C121955636 @default.
• W2901675060 hasConceptScore W2901675060C144133560 @default.
• W2901675060 hasConceptScore W2901675060C162118730 @default.
• W2901675060 hasConceptScore W2901675060C162324750 @default.
• W2901675060 hasConceptScore W2901675060C175444787 @default.
• W2901675060 hasConceptScore W2901675060C186027771 @default.
• W2901675060 hasConceptScore W2901675060C199521495 @default.
• W2901675060 hasConceptScore W2901675060C2778860618 @default.
• W2901675060 hasConceptScore W2901675060C2781198434 @default.
• W2901675060 hasConceptScore W2901675060C29122968 @default.
• W2901675060 hasIssue "1" @default.
• W2901675060 hasLocation W29016750601 @default.
• W2901675060 hasOpenAccess W2901675060 @default.
• W2901675060 hasPrimaryLocation W29016750601 @default.
• W2901675060 hasRelatedWork W2089863862 @default.
• W2901675060 hasRelatedWork W2337455665 @default.
• W2901675060 hasRelatedWork W2381327865 @default.
• W2901675060 hasRelatedWork W2556495337 @default.
• W2901675060 hasRelatedWork W2765736703 @default.
• W2901675060 hasRelatedWork W2888034390 @default.
• W2901675060 hasRelatedWork W3119521567 @default.
• W2901675060 hasRelatedWork W3136889634 @default.

• next