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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/135137


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    題名: Disclosure of fair value measurement in goodwill impairment test and audit fees
    作者: 林禹銘
    I-MinLin
    Chen, Vincent Y.S.
    Keung, Edmund C.
    貢獻者: 會計系
    關鍵詞: Goodwill;Fair value;Fair value disclosure;Audit fee;Audit risk;Signaling
    日期: 2019-12
    上傳時間: 2021-05-26 10:30:17 (UTC+8)
    摘要: Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees, consistent with the idea that auditors increase their audit efforts to mitigate potential reputational and litigation losses (“audit risk effect”). Additionally, our results indicate that the information asymmetry and investor scrutiny moderate the association between goodwill-related disclosures and audit fees. One possible explanation is that auditors take goodwill-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of goodwill-related disclosures when information asymmetry or investor scrutiny is perceived as high.
    關聯: Journal of Contemporary Accounting and Economics, Vol.15, No.3, pp.1-20
    資料類型: article
    DOI 連結: https://doi.org/10.1016/j.jcae.2019.100160
    DOI: 10.1016/j.jcae.2019.100160
    顯示於類別:[會計學系] 期刊論文

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