The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland
Author:
Affiliation:
1. GSEM, University of Geneva; Geneva Switzerland
2. HEC Lausanne, University of Lausanne; Lausanne Switzerland
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/ijau.12139/fullpdf
Reference42 articles.
1. The impact of IFRS adoption on audit fees: Evidence from Jordan;Abu Risheh;Accounting and Management Information Systems,2014
2. A meta-analysis of IFRS adoption effects;Ahmed;The International Journal of Accounting,2013
3. Are joint audits associated with higher audit fees?;André;The European Accounting Review,2016
4. An analysis of the development of audit fees in Malta;Baldacchino;The IUP Journal of Accounting Research and Audit Practices,2014
5. Comparative value relevance among German, U.S., and International Accounting Standards: A German stock market perspective;Bartov;Journal of Accounting, Auditing and Finance,2005
Cited by 14 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. The Effect of IFRS Adoption on Audit Fees, Audit Effort, and Audit Risk Premium: Some Evidence from Greece;2024
2. The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms;The International Journal of Accounting;2023-11-27
3. Family identification and earnings management in listed firms;Accounting in Europe;2023-07-13
4. Implementation costs of IFRS 9 for non‐financial firms: evidence from China;Accounting & Finance;2021-12
5. Audit quality and fees: Evidence from Spain;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2021-07-29
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