Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.,Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.,The respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not predict a critical perception, being a female auditor is correlated with critical views to some extent.,The survey was carried out in a limited geographical area and personal contacts were used to maximize the response rate, which may limit generalizability.,Standard setters can use the results to learn how practitioners perceive the current accounting standards for goodwill. The results provide users and preparers knowledge about potential pitfalls of goodwill accounting. Preparers could increase transparency to alleviate user concerns regarding managerial opportunism in goodwill accounting.,This paper extends the IFRS-based literature exploring practitioners' perceptions of accounting standards by focusing on goodwill accounting in the US GAAP environment. This study also contributes to the auditing literature by providing further evidence on how gender moderates an auditor's perception of accounting standards.

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从业人员对美国公认会计原则下商誉会计的看法

商誉的会计准则可能会加剧代理冲突。由于审计师评估了无形资产的价值，因此本研究考察了在何种程度上以审计师（包括四大审计师）和女性作为专业怀疑论和保守主义的指标，可以预测会计专业人员在美国公认会计原则下对商誉会计的批评意见。对美国西北太平洋地区的会计专业人士进行的调查。受访者的观点从对GAAP的信任分散到反映商誉会计中管理机会主义的观点。尽管担任审核员（包括四大审核员）并不能预测出批判性的看法，但是担任女审核员在某种程度上与批判性意见相关。该调查是在有限的地理区域内进行的，并且使用个人联系方式来最大化答复率，这可能会限制普遍性。标准制定者可以使用结果来了解从业人员如何看待现行的商誉会计标准。结果为用户和准备者提供了有关商誉会计潜在陷阱的知识。准备人员可以提高透明度，以减轻用户对商誉会计中管理机会主义的担忧。本文扩展了基于IFRS的文献，通过关注美国GAAP环境中的商誉会计来探索从业人员对会计准则的看法。这项研究还通过提供有关性别如何减轻审核员对会计准则理解的进一步证据，也为审核文献做出了贡献。