Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Al (Aloke) Ghosh and Cunyu Xing,Goodwill Impairment and Audit Effort,Accounting Horizons,0888-7993,American Accounting Association,2021-04-05,35,4,83-103,https://cir.nii.ac.jp/crid/1360865821070018688,https://doi.org/10.2308/horizons-19-055