This expository study provides insight into how the probable adoption of IFRS might affect the independent audits of … listed companies in the U.S. Examining the experience of the EU with regard to how mandatory adoption of IFRS in 2005 has ….S. auditing profession will have to confront if the SEC mandates IFRS in the U.S. Previous research has focused on four important …

. We also show that firms in countries with strong governments that have adopted IFRS are more likely to choose Big 4 than …

countries with strong governments that have adopted the IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our …

uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …

Adoption of the International Financial Reporting Standards (IFRS) has come to stay in Nigeria as all Public Listed … the standard. This paper examined the adoption of IFRS in Nigeria and the implication of the International Accounting …