... in predicting goodwill impairment, especially when making a judgment about the occurrence of goodwill impairment. Originality/value Goodwill impairment is an important accounting estimate that contributes to high audit risk. To the best of the authors’ knowledge, this study is among the first to apply ML...

... and accounting estimates in the Nigerian context. Design/methodology/approach Data-collection was through a structured-questionnaire administered on 400 auditors from diverse backgrounds in terms of audit firm size, international affiliation and global presence. Findings Empirical data obtained from 277...