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Fair value measurement and its impact on audit fees: evidence in the Brazilian market
Revista Ambiente Contábil, 2021-07, Vol.13 (2)
ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2021v13n2ID25719
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Title:
Fair value measurement and its impact on audit fees: evidence in the Brazilian market
Author:
Bastos, Edson Vinícius Pontes
;
Holtz, Luciana
;
Santos, Odilanei Morais dos
Subjects:
fair value
;
audit fees
;
monitoring costs
Is Part Of:
Revista Ambiente Contábil, 2021-07, Vol.13 (2)
Description:
Objective: The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46). Methodology: The research is quantitative, for testing the hypothesis raised, the multiple regression technique was used, with data available from companies listed in B3 for the period between 2010 and 2016. Results: The evidence indicates that the complexity and subjectivity of fair value is recognized by the audit firms, that is, audit firms recognize that fair value measurement implies more effort and that the associated audit risk rises, leading firms to charge of a risk premium for the provision of the service. However, it was not possible to confirm that auditors' fees increased after the adoption of IFRS13 (CPC 46). Contributions of study: Theoretical/methodological - The study contributes to understanding the impacts of adopting international accounting standards, in this specific case on audit fees. Social/management - Given the evidence that there is a higher audit cost associated with the greater complexity of information in a fair value environment, companies can develop mechanisms to minimize the uncertainty of the information to be audited.
Publisher:
Universidade Federal do Rio Grande do Norte
Language:
English;Portuguese
Identifier:
ISSN: 2176-9036
EISSN: 2176-9036
DOI: 10.21680/2176-9036.2021v13n2ID25719
Source:
ROAD: Directory of Open Access Scholarly Resources
DOAJ Directory of Open Access Journals
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