Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
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
Journal
Volume
33
Issue
1
Pages
186 - 216
Citation AnalysisPro
You’ll need to upgrade your plan to Pro
Looking to understand the true influence of a researcher’s work across journals & affiliations?
- Scinapse’s Top 10 Citation Journals & Affiliations graph reveals the quality and authenticity of citations received by a paper.
- Discover whether citations have been inflated due to self-citations, or if citations include institutional bias.
Notes
History