...” (as auditors set a higher materiality level and require lower audit efforts) and a “cushion effect” (as revaluation gains serve as a cushion and reduce earnings manipulation incentives). Utilizing this unique setting, this study investigates whether the use of fair value measurement for investment property...

...Anuradha Pandya; Wayne van Zijl; Warren Maroun Purpose The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting...

...Rateb Mohammad Alqatamin; Ernest Ezeani Purpose This study investigates the association between the estimates of fair value and external auditor's fees. Design/methodology/approach Based on a sample of 32 Jordanian financial companies listed on the Amman Stock Exchange (ASE) over the period...

...Bashar S. Al‐Yaseen; Husam Aldeen Al‐Khadash Purpose This paper seeks to examine the risk relevance of fair value income measures under IAS 39 and IAS 40. Design/methodology/approach The study sample comprises Jordanian insurance companies. Data were collected from two main sources: Jordanian...