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Keywords: IFRS effort
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 186–216.
Published: 08 January 2020
...Muhammad Shahin Miah; Haiyan Jiang; Asheq Rahman; Warwick Stent 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...
