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The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

The Accounting review, 2012-11, Vol.87 (6), p.2061-2094 [Tạp chí có phản biện]

2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50223 ;CODEN: ACRVAS

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Nhan đề:
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
Tác giả: Kim, Jeong-Bon ; Liu, Xiaohong ; Zheng, Liu
Chủ đề: Accounting standards ; Accounting theory ; Audit evidence ; Audit offices ; Auditing ; Audits ; Business audits ; Compensation ; European Union ; Fees ; Financial audits ; Financial reporting ; Financial risk ; Generally accepted accounting principles ; Impact analysis ; International accounting standards ; International Financial Reporting Standards ; Management audits ; Regression analysis ; Studies ; Western Europe
Là 1 phần của: The Accounting review, 2012-11, Vol.87 (6), p.2061-2094
Mô tả: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical audit fee model to analyze the impact on audit fees for the change in both audit complexity and financial reporting quality brought about by IFRS adoption. We then test the model's predictions using audit fee data from European Union countries that mandated IFRS adoption in 2005. We find that mandatory IFRS adoption has led to an increase in audit fees. We also find that the IFRS-related audit fee premium increases with the increase in audit complexity brought about by IFRS adoption, and decreases with the improvement in financial reporting quality arising from IFRS adoption. Finally, we find some evidence that the IFRS-related audit fee premium is lower in countries with stronger legal regimes. Our results are robust to a variety of sensitivity checks.
Nơi xuất bản: Sarasota: American Accounting Association
Ngôn ngữ: English
Số nhận dạng: ISSN: 0001-4826
EISSN: 1558-7967
DOI: 10.2308/accr-50223
CODEN: ACRVAS
Nguồn: ProQuest Central

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The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50223 ;CODEN: ACRVAS

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