1. Friis and Nielsen (2010) studied the same impact in Danish companies with similar results (p. 25). However, their study did not show any evidence of an increase in audit fees for small companies. Nonetheless, it showed an increase in audit fees in "larger and more complex companies" derived from the "larger number of subsidiaries, higher revenues, and larger intangible assets;Kim;2005, the increase in audit complexity was the "driving force behind the IFRS-related audit fees increase,2005
2. BoticaRedmanyne and Laswad (2010) as well as Prasad and Arvind (2010) drew a similar conclusion to Lin and Yen (2010), but this time with New Zealander companies in the public sector and with companies "on the South Pacific Stock Exchange in Fiji" respectively;Yen Lin;Griffin, Lont, and Sun (2008) also examined the IFRS' effect on audit fees for companies in New Zealand (p. 9,2008
3. Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to;Securities and Exchange Commission. Final Rule,2008