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Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing

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Laura Mehnaz, Asheq Rahman, Humayun Kabir
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (7): 819–849.
https://doi.org/10.1108/MAJ-07-2021-3263
Published: 07 February 2022
... fair value disclosures Fair value measurement Audit fee Value relevance Market uncertainty COVID pandemic Investment properties Prior research examines the exposure to FVs as a determinant of audit fees (Ettredge et al., 2014 ; Hong and Hwang, 2018 ; Yao et al., 2015...
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