Publication
Goodwill impairment and key audit matters
| dc.contributor.author | Gonçalves, Inês | |
| dc.contributor.author | Morais, Ana | |
| dc.contributor.author | Pinto, Inês | |
| dc.date.accessioned | 2025-04-24T09:45:58Z | |
| dc.date.available | 2025-04-24T09:45:58Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | Abstract: The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany (DAX 30), Belgium (BEL 20), Spain (IBEX 35), France (CAC 40), the Netherlands (AEX), and Portugal (PSI 20) as of the 2017 fiscal year-end. The results show that in highly profitable companies or in those with strong corporate governance, the auditor is less likely to disclose good will impairment as a KAM. Findings also show that the economic significance of goodwill holds significant influence over the auditor’s decision-making even in companies with strong governance structures. The contribution of this paper is the provision of direct evidence on what motivates auditors to disclose goodwill impairment as a KAM. Findings show a direct relationship between profitability, corporate governance, and the disclosure of goodwill impairment as a KAM. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Gonçalves, Inês; Ana Morais and Inês Pinto .(2023). “Goodwill impairment and key audit matters”. Cogent Business & Management, Vol. 10, No. 2, 2207877, DOI: 10.1080/23311975.2023.2207877 | pt_PT |
| dc.identifier.doi | doi.org/10.1080/23311975.2023.2207877 | pt_PT |
| dc.identifier.eissn | 2331-1975 (electronic) | |
| dc.identifier.uri | http://hdl.handle.net/10400.5/100330 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Taylor & Francis Group | pt_PT |
| dc.subject | Goodwill Impairment | pt_PT |
| dc.subject | Audit Report | pt_PT |
| dc.subject | Key Audit Matters | pt_PT |
| dc.subject | Corporate Governance | pt_PT |
| dc.title | Goodwill impairment and key audit matters | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |