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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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The reconsideration of IFRS adoption and audit fees : evidence from UK private firms
Hsu, Yu-Lin; Chen, Ni-Yun - In: The international journal of accounting 59 (2024) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10014532241
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Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP
Li, Wen; Zhang, Huai - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 806-828
Persistent link: https://www.econbiz.de/10013389062
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An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.; Sullivan, Mark - In: Research in accounting regulation 25 (2013) 2, pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
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Do corporate governance measures impact audit pricing of smaller firms? : evidence from the United States and New Zealand
Umapathy Ananthanarayanan - In: The international journal of business and finance … 12 (2018) 2, pp. 77-94
Persistent link: https://www.econbiz.de/10011926724
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Financial restatements, audit fees, and the moderating effect of CFO turnover
Feldmann, Dorothy A.; Read, William J.; Abdolmohammadi, … - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 205-223
Persistent link: https://www.econbiz.de/10003863462
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Audit fee pricing and internationally-credible GAAP : a property rights analysis
Klumpes, Paul J. M. - In: European journal of law and economics 35 (2013) 1, pp. 21-39
Persistent link: https://www.econbiz.de/10009696968
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Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
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Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
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The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability : evidence from Korea
Lee, Woo Jae; Choi, Seung Uk - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065741