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The impact of fair value measurement on audit fees : evidence from financial institutions in 24 European countries
Alexeyeva, Irina; Mejia-Likosova, Margarita - In: International journal of auditing : IJA 20 (2016) 3, pp. 255-266
Persistent link: https://www.econbiz.de/10011618191
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Fair value measurements and audit fees : evidence from the banking industry
Ettredge, Michael L.; Xu, Yang; Yi, Han S. - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 33-58
Persistent link: https://www.econbiz.de/10010407828
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External audit fees and fair value disclosures among Jordanian listed companies : does the type of corporate industry matter?
Alharasis, Esraa Esam; Clark, Colin; Prokofieva, Maria - In: Asian journal of business and accounting : AJBA 14 (2021) 2, pp. 69-100
Persistent link: https://www.econbiz.de/10013363415
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the … change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era …
Persistent link: https://www.econbiz.de/10014503284
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Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia
Gan, Chin-Yee; Chong, Lee Lee; Zauwiyah Ahmad - In: Managerial finance 42 (2016) 7, pp. 706-721
Persistent link: https://www.econbiz.de/10011572349
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The volatility of other comprehensive income and audit fees
Huang, Hua-Wei; Lin, Steve; Raghunandan, K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 195-210
Persistent link: https://www.econbiz.de/10011508323
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Fair value accounting for non-current assets and audit fees : evidence from Australian companies
Yao, Dai Fei Troy; Percy, Majella; Hu, Fang - In: Journal of contemporary accounting & economics 11 (2015) 1, pp. 31-45
Persistent link: https://www.econbiz.de/10011350451
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Fair value information, audit fees and audit committee in Taiwan
Wu, Shu-Hsing; Wu, Tsung-Che; Yang, Kun-Lin - In: International journal of financial research 8 (2017) 2, pp. 124-134
Persistent link: https://www.econbiz.de/10011779590
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Fair value disclosure of pension plan assets and audit fees
Hong, Philip K.; Hwang, Seokyoun - In: Advances in accounting : a research annual 41 (2018), pp. 88-96
Persistent link: https://www.econbiz.de/10011872631
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Fair value and audit fees
Goncharov, Igor; Riedl, Edward J.; Sellhorn, Thorsten - In: Review of accounting studies 19 (2014) 1, pp. 210-241
Persistent link: https://www.econbiz.de/10010347391