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The effect of mandatory XBRL and IFRS adoption on audit fees
Shan, Yuan George; Troshani, Indrit - In: International Journal of Managerial Finance 12 (2016) 2, pp. 109-135
Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS … emerging economy. Whilst IFRS constitute high-quality accounting standards, XBRL represents a technology standard that can … enhance the usability of IFRS and overall financial reporting transparency. Design/methodology/approach – Multivariate …
Persistent link: https://www.econbiz.de/10014785732
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The effects of IFRS experience on audit fees for listed companies in China
Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian Review of Accounting 24 (2016) 1, pp. 43-68
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 …
Persistent link: https://www.econbiz.de/10014675919
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Audit fees during initial engagement in Malaysia
Aswadi bn Abdul Wahab, Effiezal; Mat Zain, Mazlina - In: Managerial Auditing Journal 28 (2013) 8, pp. 735-754
Purpose – The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a …‐year observations of firms listed on Bursa Malaysia for the period between 1996 and 2006. The paper collects the audit fees, auditor … annual reports are obtained from the Bursa Malaysia's web site and Mergent Online database. The paper removes initial public …
Persistent link: https://www.econbiz.de/10014930314
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Earnings quality and the adoption of IFRS‐based accounting standards
Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; van … - In: Asian Review of Accounting 21 (2013) 1, pp. 53-73
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 …
Persistent link: https://www.econbiz.de/10014675876
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Interest banking spreads in Oman and Arab GCC
Al-muharrami, Saeed; Murthy, Y. Sree Rama - In: International Journal of Emerging Markets 12 (2017) 3, pp. 532-549
Purpose Average bank net interest margins vary widely across Gulf Cooperation Council (GCC) countries, net interest margins of Omani banks are significantly higher. The resultant low level of financial intermediation implies reduced investment and economic growth. Understanding the reason for...
Persistent link: https://www.econbiz.de/10014788385
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Modeling liquidity management for Indian FMCG firms
Bagchi, Bhaskar; Chakrabarti, Jayanta - In: International Journal of Commerce and Management 24 (2014) 4, pp. 334-354
Purpose – The present study aims to investigate the impact of liquidity management on profitability of Indian Fast-Moving Consumer Goods (FMCG) firms, as well as the relationship among them, using econometric models. Design/methodology/approach – Liquidity indices like current ratio, liquid...
Persistent link: https://www.econbiz.de/10014766799
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Multiple large ownership structure, audit committee activity and audit fees
Adelopo, Ismail; Jallow, Kumba; Scott, Peter - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 100-121
Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...
Persistent link: https://www.econbiz.de/10014837808
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Audit pricing and product differentiation in small private firms: evidence from Thailand
Zaman, Mahbub; Chayasombat, Jaravee - In: Journal of Accounting in Emerging Economies 4 (2014) 2, pp. 240-256
Purpose – There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client...
Persistent link: https://www.econbiz.de/10014839455
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Political connections: a threat to auditor independence?
Abdul Wahab, Effiezal Aswadi; Mat Zain, Mazlina; Abdul … - In: Journal of Accounting in Emerging Economies 5 (2015) 2, pp. 222-246
conducted in Malaysia, which provides a unique institutional environment with the existence of political connections that is …
Persistent link: https://www.econbiz.de/10014839484
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Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India
Litt, Barri; Desai, Vikram; Desai, Renu - In: Journal of Accounting in Emerging Economies 5 (2015) 4, pp. 382-394
Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology/approach – Using financial data from...
Persistent link: https://www.econbiz.de/10014839522