Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing

Author: Md Khokan Bepari School of Business and Law   Central Queensland University   Rockhampton   AustraliaANDDepartment of Agribusiness and Marketing   Bangladesh Agricultural University   Mymensingh   BangladeshSchool of Business and Law   Central Queensland University   Rockhampton   Australia AND Department of Agribusiness and Marketing   Bangladesh Agricultural University   Mymensingh   Bangladesh   MollikAbu TaherDiscipline of Accounting   Banking and Finance   University of Canberra   Canberra   Australia  

Publisher: Emerald Group Publishing Ltd

E-ISSN: 1758-8855|16|2|196-220

ISSN: 0967-5426

Source: Journal of Applied Accounting Research, Vol.16, Iss.2, 2015-09, pp. : 196-220

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Abstract