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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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How much does IFRS cost? : IFRS adoption and audit fees
George, Emmanuel T. de; Ferguson, Colin B.; Spear, Nasser A. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 429-462
Persistent link: https://www.econbiz.de/10009732838
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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
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Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods
Choi, Sunhwa; Choi, Youn-Sik; Kim, Bum-Joon - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 75-94
Persistent link: https://www.econbiz.de/10011975650
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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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Conditional conservatism and audit fees
Lee, Hye Seung; Li, Xu; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 83-113
Persistent link: https://www.econbiz.de/10010515263
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Product market competition and audit fees
Wang, Yuequan; Chui, Andy C. W. - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 139-156
Persistent link: https://www.econbiz.de/10011409523
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Do auditors care about real earnings management in their audit fee decisions?
Choi, Ahrum; Sohn, Byungcherl Charlie; Yuen, Desmond - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 21-41
Persistent link: https://www.econbiz.de/10011986054
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Accrual reversals and audit fees : the role of abnormal audit fees
Lin, Fang-Chi; Lin, Yu-Cheng; Chen, Chieh-Shuo - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 276-294
Persistent link: https://www.econbiz.de/10011986378
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Auditor fees, discretionary book-tax differences, and tax avoidance
Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10011636122