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Audit Fees and IAS / IFRS Adoption: Evidence from the Banking Industry

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References

2008International Accounting Standards and Accounting Quality3,050 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2002Rating Banks: Risk and Uncertainty in an Opaque Industry1,244 cited
2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
2011A Framework for Understanding and Researching Audit Quality890 cited
2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
2005Earnings management under German GAAP versus IFRS672 cited
1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
2015

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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

638 cited

2010Audit Office Size, Audit Quality, and Audit Pricing610 cited

Cited by

2020Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia39 cited
2022Financial reporting quality of financial institutions: Literature review35 cited
2019The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana35 cited
2016The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries32 cited
2019On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees29 cited
2017Client's business risk, public‐interest entities, and audit fees: The case of German credit institutions22 cited
2021Does the impact of IFRS on audit fees differ between early and late adopters?21 cited
2018The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland20 cited
2018The association between internal audit department characteristics and IFRS compliance19 cited