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How Much Does IFRS Cost? IFRS Adoption and Audit Fees

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References

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2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
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2015What is the Relationship Between Audit Partner Busyness and Audit Quality?208 cited
2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited

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2013

Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience

64 cited

2018A review of the current debate on the determinants and consequences of mandatory IFRS adoption64 cited

2023By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature60 cited

2017Proactive Financial Reporting Enforcement and Shareholder Wealth60 cited

2020The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers58 cited

2015The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?58 cited

2019Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality57 cited

2015Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research56 cited

2016IFRS adoption and auditing: a review52 cited

2019Development costs capitalization and debt financing52 cited

2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited

2022Pathways to Sustainable Development: Corporate Digital Transformation and Environmental Performance in China48 cited

2018Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit47 cited