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Keywords: Goodwill
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Journal Articles
Journal of Economics and Development (2019) 21 (2): 234–246.
Published: 26 November 2019
... of compliance (a proxy of audit quality) of goodwill impairment testing of listed firms in the context of Hong Kong, the variation of audit quality of financial statements of auditees has been shown. Findings Audit quality of Big 4 auditors is viewed to be higher than that of non-Big 4 audit firms...

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