IFRS Adoption and Audit Fees – Evidence from New Zealand

IFRS Adoption and Audit Fees – Evidence from New Zealand

Using a sample of 141 firms from New Zealand, this study finds evidence to support the hypothesis that IFRS adoption has a positive effect on audit fees. Given the considerable discussion about mandating IFRS for U.S.A. firms by the Securities and Exchange Commission (SEC), this study’s results are...

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Veröffentlicht in:International Journal of Business and Economics 2017-01, Vol.16 (1), p.075-100
1. Verfasser: Houqe, Muhammad Nurul
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Audit committees
Audit fees
Audit risk
Auditing
Auditors
Big 4
Business schools
Commercial law
Convergence
Costs
Financial reporting
Hypotheses
IFRS
International Financial Reporting Standards
Learning
New Zealand
Quality
Securities regulations
Studies
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Zusammenfassung:Using a sample of 141 firms from New Zealand, this study finds evidence to support the hypothesis that IFRS adoption has a positive effect on audit fees. Given the considerable discussion about mandating IFRS for U.S.A. firms by the Securities and Exchange Commission (SEC), this study’s results are both important and well-timed.
ISSN:1607-0704