The impact of mandatory IFRS adoption on audit fees: Theory and evidence

Accounting Review

Volumn 87, Issue 6, 2012, Pages 2061-2094

  Kim, Jeong Bon ^a   Liu, Xiaohong ^b   Zheng, Liu ^a  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

^b UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

Audit complexity; Audit fees; IFRS adoption; Legal regime; Reporting quality

Indexed keywords

EID: 84870479652     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-50223     Document Type: Article

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