This study examines the impact of International Financial Reporting Standards (IFRS)
adoption on audit fees. We first build an analytical audit fee model to analyze the impact on …

Purpose–The purpose of this paper is to examine whether and how auditors' and audit
clients' IFRS-related experience alters auditors' pricing decisions in the initial years of IFRS …

This paper aims to examine the effect of audit committee characteristics on audit report lag,
and also explores whether this effect will vary between before and after mandatory adoption …

The new IFRS demand detailed disclosure, which requires more effort and time to conduct
an audit engagement. Moreover, the report by the Institute of Chartered Accountants in …

This study aims to provide evidence of the impact of International Financial Reporting
Standards (IFRS) adoption on audit fees in Jordan. Our study is based on publicly available …

New Zealand has continued to strengthen its financial reporting and auditing landscape
after major corporate collapses highlighted audit failures contributing to investor losses …

There are several factors that affect the company s delay in submitting the financial
statement are often reffered to as Audit Delay, among others IFRS (International Financial …

Listed Korean companies have mandatorily adopted the International Financial Reporting
Standards (IFRS) since 2011. This study investigates whether audit quality (proxied by Big N …

Com a adoção das IFRS ocorreram inúmeras mudanças que afetaram tanto o mercado
profissional dos contadores, auditores, investidores e credores, quanto o meio acadêmico …

A adoção de práticas de tax avoidance impacta, em regra, em elementos do resultado de
cunho tributário. Considerando a relação desses elementos com a complexa legislação …