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Wertorientiertes Risikocontrolling : Verknüpfung mit dem Goodwill Impairment Test nach IAS 36 und die Überwachungsverantwortung des Abschlussprüfers
Lenz, Alexander; Tilch, Thomas - In: ZRFG : risk, fraud & governance ; Prävention, … 3 (2008) 3, pp. 101-110
Persistent link: https://www.econbiz.de/10003719241
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Impact of IFRS transition on audit and non-audit fees : evidence from small and medium-sized listed companies in Finland
Vieru, Markku; Schadéwitz, Hannu J. - In: Liiketaloudellinen aikakauskirja (2010) 1, pp. 11-41
Persistent link: https://www.econbiz.de/10003991634
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index
Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199
Persistent link: https://www.econbiz.de/10011376140
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerail ownership towards earnings quality of Indonesian listed companiesin LQ-45 index
Hardy, Yeni; Ahalik - In: International journal of applied business and economic … 13 (2015) 1, pp. 399-415
Persistent link: https://www.econbiz.de/10011376401
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The impact of IFRS adoption on audit fees : evidence from Jordan
Abu Risheh, Khaled E.; Al-Saeed, Mo'taz Amin - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 520-536
This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …
Persistent link: https://www.econbiz.de/10010526626
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Determinants of audit delay in a mandatory IFRS setting
Hitz, Jörg-Markus; Löw, Philipp; Solka, Mara - In: Die Betriebswirtschaft : DBW 73 (2013) 4, pp. 293-305
Persistent link: https://www.econbiz.de/10009774950
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IFRS compliance and audit quality : evidence from KSA
Zureigat, Qasim Mohammad - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 188-201
Persistent link: https://www.econbiz.de/10011488682
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The impact of IFRS on the amount of audit fees : the case of the large French listed companies
Loukil, Lobna - In: Quarterly journal of finance & accounting : QJFA 54 (2016) 1/2, pp. 41-68
Persistent link: https://www.econbiz.de/10011508370
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IFRS adoption and audit and non-audit fees : empirical evidence from Spanish listed companies
De Fuentes, Cristina; Sierra-Grau, Eva - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 387-426
Persistent link: https://www.econbiz.de/10011557948
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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
Persistent link: https://www.econbiz.de/10011542849