| dc.contributor | 會計系 | |
| dc.creator (作者) | 林禹銘 | |
| dc.creator (作者) | I-MinLin | |
| dc.creator (作者) | Chen, Vincent Y.S. | |
| dc.creator (作者) | Keung, Edmund C. | |
| dc.date (日期) | 2019-12 | |
| dc.date.accessioned | 26-May-2021 10:30:17 (UTC+8) | - |
| dc.date.available | 26-May-2021 10:30:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-May-2021 10:30:17 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/135137 | - |
| dc.description.abstract (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. | |
| dc.format.extent | 417728 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Journal of Contemporary Accounting and Economics, Vol.15, No.3, pp.1-20 | |
| dc.subject (關鍵詞) | Goodwill; Fair value; Fair value disclosure; Audit fee; Audit risk; Signaling | |
| dc.title (題名) | Disclosure of fair value measurement in goodwill impairment test and audit fees | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1016/j.jcae.2019.100160 | |
| dc.doi.uri (DOI) | https://doi.org/10.1016/j.jcae.2019.100160 | |
