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Keywords: IFRS effort
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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
...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...
