Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) March, pp. 245-260
Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables earnings management in goodwill accounting. Further...
