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Does the impact of IFRS on audit fees differ between early and late adopters?

Tawiah, Vincent Konadu - In: International journal of accounting and information … 30 (2022) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10012886076

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

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

Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment

Jahan, Nusrat; Karim, M. Sydul - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 159-187

Persistent link: https://www.econbiz.de/10014536440

The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees : evidence from Ghana

Musah, Alhassan; Anokye, Fred Kwasi; Gakpetor, Erasmus Dodzi - In: Journal of accounting & management information systems … 17 (2018) 3, pp. 330-352

Persistent link: https://www.econbiz.de/10011995191

The Effect of Governmental Accounting Standards Board Statement 34 on Municipal Audit Fees

Allen, Arthur C. - 2020

We examined the change in audit fees after adoption of GASB 34 for a sample of 350 cities, correcting for audit fee inflation unrelated to GASB 34. We found that the mean (median) fee change for 2002 adopters was 4.9 (2.9) percentage points higher than for non-adopters. The mean (median) fee...

Persistent link: https://www.econbiz.de/10012840916

The reform of accounting standards and audit pricing

Zhu, Kai; Sun, Hong - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 187-198

standards in China. Deeper analysis suggests that (1) the implementation of the new IFRS-based Chinese Accounting Standards …

Persistent link: https://www.econbiz.de/10011825393

The cost of implementing new accounting standards : the case of IFRS adoption in Australia

Loyeung, Anna; Matolcsy, Zoltan; Weber, Joseph; Wells, Peter - In: Australian journal of management 41 (2016) 4, pp. 611-632

Persistent link: https://www.econbiz.de/10011583102

An investigation of the relationship between use of international accounting standards and source of company finance in Germany

Tarca, Ann; Morris, Richard D.; Moy, Melissa - In: Abacus : a journal of accounting, finance and business … 49 (2013) 1, pp. 74-98

Persistent link: https://www.econbiz.de/10009730858

Are international financial reporting standards-based and US GAAP-based accounting amounts comparable? : evidence from US ADRs

Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 163-187

Persistent link: https://www.econbiz.de/10010354261