Essays about: "Amélie Vachet"

Found 1 essay containing the words Amélie Vachet.

  1. 1. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Amélie Vachet; Edwin Davis; [2020]
    Keywords : Goodwill; Earnings Management; Audit;

    Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE