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Keywords: Audit fees
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Journal Articles
The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange
Available to Purchase
International Journal of Managerial Finance (2016) 12 (2): 109–135.
Published: 04 April 2016
...Prof. Judy Beckman; Yuan George Shan; Indrit Troshani Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating...
