Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia

Volume: 33, Issue: 1, Pages: 186 - 216
Published: Jan 2, 2020
Abstract
Purpose This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/methodology/approach The authors measure IFRS effort by using differences between local GAAP and IFRS. More specifically, they...
Paper Details
Title
Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
Published Date
Jan 2, 2020
Volume
33
Issue
1
Pages
186 - 216
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