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Keywords: Accountability theory
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Journal Articles
The role of extended audit reports in enhancing goodwill impairment recognition: evidence from UK firms
Available to Purchase
International Journal of Accounting and Information Management (2025) 33 (5): 948–976.
Published: 07 October 2025
... enhances financial reporting quality by improving the alignment between impairment recognition and firms’ underlying performance, especially when goodwill impairment is identified as a key audit matter ( KAM ). Design/methodology/approach Drawing on agency and accountability theories, this study...
