Umeå universitets logga

umu.sePublikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Auditor expertise in initial goodwill recognition and subsequent impairment outcomes
Umeå universitet, Samhällsvetenskapliga fakulteten, Handelshögskolan vid Umeå universitet, Företagsekonomi.ORCID-id: 0000-0003-0430-5090
Department of Accounting and Commercial Law, Hanken School of Economics, Vaasa, Finland.
2026 (Engelska)Ingår i: Journal of Accounting, Auditing and Finance, ISSN 0148-558X, E-ISSN 2160-4061Artikel i tidskrift (Refereegranskat) Epub ahead of print
Abstract [en]

This study examines whether auditors' task-specific expertise acquired during the initial recognition and valuation of goodwill influences clients' subsequent goodwill accounting. Given the complexity of goodwill valuation, the high degree of managerial discretion involved, and the potential for auditor bias, we hypothesize that auditors-in-charge who serve during a client's acquisition year and thereby acquire client-specific expertise affect the timeliness and magnitude of subsequent goodwill impairments during their remaining tenure. Using data on Swedish auditors and their publicly-listed clients, we find that both the likelihood and magnitude of goodwill impairments increase with the client-level task-specific expertise of the auditor-in-charge. In contrast, evidence for portfolio-level or audit firm-level expertise is weaker and less consistent. However, portfolio-level and audit firm-level expertise are more relevant in homogeneous industries, within the largest audit firm, and among auditors with pre-IFRS regulatory experience. Overall, our findings suggest that audit quality in goodwill accounting is primarily driven by client-level skill acquisition of the individual auditor, whereas the transferability of task-specific knowledge across engagements depends on the industry structure, audit firm scale, and auditors' regulatory training.

Ort, förlag, år, upplaga, sidor
Sage Publications, 2026.
Nyckelord [en]
auditor expertise, goodwill accounting, impairments, individual auditors, task-specific expertise
Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-250929DOI: 10.1177/0148558X261434632ISI: 001712272300001Scopus ID: 2-s2.0-105032787612OAI: oai:DiVA.org:umu-250929DiVA, id: diva2:2045621
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelseTillgänglig från: 2026-03-12 Skapad: 2026-03-12 Senast uppdaterad: 2026-03-27

Open Access i DiVA

fulltext(663 kB)51 nedladdningar
Filinformation
Filnamn FULLTEXT01.pdfFilstorlek 663 kBChecksumma SHA-512
a2d3b3557e1c067f18de8e9c799f33e7003707de8a8d6234fae0ee4bb8d5506dddf2114478f0fc204e3521ab2ab52c4e044cd421a6712ce747ef2df65ec60164
Typ fulltextMimetyp application/pdf

Övriga länkar

Förlagets fulltextScopus

Person

Frii, Peter

Sök vidare i DiVA

Av författaren/redaktören
Frii, Peter
Av organisationen
Företagsekonomi
I samma tidskrift
Journal of Accounting, Auditing and Finance
Företagsekonomi

Sök vidare utanför DiVA

GoogleGoogle Scholar
Antalet nedladdningar är summan av nedladdningar för alla fulltexter. Det kan inkludera t.ex tidigare versioner som nu inte längre är tillgängliga.

doi
urn-nbn

Altmetricpoäng

doi
urn-nbn
Totalt: 1302 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf