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Keywords: IFRS 13
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Journal Articles
Journal of Accounting in Emerging Economies 1–23.
Published: 15 June 2026
...Yiğit Bora Şenyiğit; Ceren Özveren Purpose This study investigates the impact of fair value measurement on audit fees in the Turkish banking industry. It examines whether IFRS 13 fair value hierarchy levels differentially affect fees and if these effects vary between conventional and Islamic banks...
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (2): 216–246.
Published: 08 February 2021
... Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market. Design/methodology/approach Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13...
