The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

. We also show that firms in countries with strong governments that have adopted IFRS are more likely to choose Big 4 than …

countries with strong governments that have adopted the IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … a dataset of European firms adopting IFRS in 2005 in response to the IAS Regulation (2,973 unique firms) and observed … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

of K-IFRS through questionnaire survey conducted on working-level auditors, and check whether or not such change properly …