Longer term audit costs of IFRS and the differential impact of implied auditor cost structures
Author:
Affiliation:
1. University of Otago; Dunedin New Zealand
2. Department of Accountancy and Finance; University of Otago; Dunedin New Zealand
3. Graduate School of Management; University of Auckland; Auckland New Zealand
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12190/fullpdf
Reference60 articles.
1. Market reaction to the adoption of IFRS in Europe;Armstrong;The Accounting Review,2010
2. Double entry bookkeeping and the distributional properties of a firm's financial ratios;Ashton;Journal of Business Finance and Accounting,2004
3. International accounting standards and accounting quality;Barth;Journal of Accounting Research,2008
4. Harmonising with overseas accounting standards: a New Zealand perspective;Bradbury;Australian Accounting Review,1998
5. Due process and the adoption of IFRS in New Zealand;Bradbury;Australian Accounting Review,2006
Cited by 20 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Transparency or ambiguity? Voluntary IFRS adoption and earnings management in Japan;Accounting & Finance;2024-01-10
2. Key Audit Matters and Audit Costs: Evidence from an Emerging Market;2024
3. Aligning disclosure requirements for managerial assessments of going concern risk: Initial evidence from New Zealand;Accounting & Finance;2023-10-20
4. Financial Constraints, Auditing, and External Financing;European Accounting Review;2023-01-03
5. The effect of the rules- versus principles-based accounting standards on opinion shopping;Managerial Auditing Journal;2022-11-15
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3