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 …

is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing … 11 Canadian SME's to: (1) determine the extent to which widely accepted management accounting techniques and tools are …Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little …

reputation of accountants and resulted in a credibility crisis for the accounting profession.The profession responded by …, capacity and challenges faced by big 4 and non-big 4 accounting firms in dealing with IFRS for SMEs in Fiji through in depth …