Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of Applied Accounting Research 16 (2015) 2, pp. 196-220
Purpose – The purpose of this paper is to examine the effect of audit quality on firms’ compliance with IFRS for goodwill impairment testing and disclosure. Differences in the compliance among the clients of Big-4 auditors and between the clients of Big-4 and non-Big-4 auditors are examined....
