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Keywords: Convergence
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (1): 43–68.
Published: 01 February 2016
... the effects of IFRS convergence on audit fees. Finally, this study empirically tests the effects of changes in financial reporting complexity on audit fees. The convergence toward principle-based international accounting standards also has far-reaching effects on the audit market. One immediate effect...
