Purpose – The purpose of this paper is to examine whether and how auditors’ and audit clients’ IFRS-related experience … alters auditors’ pricing decisions in the initial years of IFRS adoption in China. Design/methodology/approach – The authors … auditees’ IFRS experience. Findings – The authors find that auditors with IFRS experience charged significantly higher audit …

of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three-year period before …

of IFRS‐based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three‐year period before …

Reporting Standards (IFRS) and auditing. The authors identify four main topics related to the effect of IFRS adoption on audit … fees, audit market and audit report lag and the influence of auditor choice on IFRS compliance. Design …. Findings Based on 26 empirical studies, the review reveals four main findings. First, IFRS adoption is associated with …

accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS … developed bootstrapping significance testing methodology. Findings – This study demonstrates that the mandatory IFRS adoption in …

accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS … developed bootstrapping significance testing methodology. Findings – This study demonstrates that the mandatory IFRS adoption in …

Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful … is measured by the board of commissioner score whereas IFRS adoption is measured by the percentage of IFRS adopted. The … from company annual reports. Findings This research found evidence of a positive association of IFRS adoption on the …

Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …