Purpose-This study investigates the association between IFRS effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/Methodology/Approach- We...

Purpose – This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis-à-vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...

Purpose – This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....