Scale of Goodwill Impairment and Audit Charge

Yanru Wang, Yuju Li

2022

Abstract

In the capital market, auditors perform forensic evaluation of accounting information and express independent audit opinions. Based on the agency theory, stakeholder theory and large sample empirical method, this paper selects A-share listed companies from 2014 to 2021 as samples to deeply analyze the impact of the scale of goodwill impairment on the pricing level of audit services, in order to provide empirical evidence for accounting information users. The results show that the larger the size of goodwill impairment provision made by clients, the higher the pricing of audit fees in the current year, and the auditor maintains a higher level of prudence. It is recommended that audits should focus on the subsequent measurement risk of goodwill, give full play to the external oversight function of audits, and enhance the signaling effect of audit pricing on the capital market.

Paper Citation

in Harvard Style

Wang Y. and Li Y. (2022). Scale of Goodwill Impairment and Audit Charge. In Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME; ISBN 978-989-758-636-1, SciTePress, pages 198-203. DOI: 10.5220/0012028000003620

in Bibtex Style

@conference{icemme22,
author={Yanru Wang and Yuju Li},
title={Scale of Goodwill Impairment and Audit Charge},
booktitle={Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME},
year={2022},
pages={198-203},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012028000003620},
isbn={978-989-758-636-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference on Economic Management and Model Engineering - Volume 1: ICEMME
TI - Scale of Goodwill Impairment and Audit Charge
SN - 978-989-758-636-1
AU - Wang Y.
AU - Li Y.
PY - 2022
SP - 198
EP - 203
DO - 10.5220/0012028000003620
PB - SciTePress