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Keywords: Harmonization
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 580–607.
Published: 07 January 2025
... secrecy IFRS adoption Audit fees Transparency Harmonization M14 M414 M48 We examine the impact of financial secrecy culture on firm audit pricing and explore whether adopting International Financial Reporting Standards (IFRS) moderates the relationship between financial secrecy culture...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2012) 20 (2): 93–118.
Published: 13 July 2012
... newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature. Harmonization IFRS McNemar test Split C‐Index Bootstrapping significance test Australia Hong Kong...
