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Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning

Meena Subedi

International Journal of Accounting and Information Management (2024) 32 (2): 308–344.

https://doi.org/10.1108/IJAIM-02-2023-0026

Published: 21 December 2023

... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...

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Journal Articles

Geographic distance and goodwill impairment

Joel Harper, Li Sun

International Journal of Accounting and Information Management (2019) 27 (4): 547–572.

https://doi.org/10.1108/IJAIM-10-2018-0121

Published: 07 October 2019

... Goodwill impairment Geographic distance Mergers and acquisitions G34 M49 M&As represent a sizeable proportion of business research, as they are massive reallocations of economics resources. Moeller et al. (2005) investigate a sample of 12,023 acquisitions with purchase...

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Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning

Geographic distance and goodwill impairment

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