This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work …. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … are associated with audit fees. However, there is lack of specific knowledge on how a major accounting change affects …

small private limited liability firms. I find no consistent signs of negative effects on accounting quality for the firms … are smaller than the costs. If such downsizing is done by manipulation of the accounts, one would expect lower accounting … quality among firms just below the threshold. I find some indications of lower accounting quality among these firms, but the …