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Keywords: Accounting complexity
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Journal Articles
Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 186–216.
Published: 08 January 2020
... complexity for auditors. IFRS effort Audit fees Complexity IFRS Industry specialization Accounting complexity This paper investigates whether specific International Financial Reporting Standards (IFRS) with higher levels of material adjustments are associated with an increase in audit fees...
