SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland
16 references·0 citing·49 second hop
The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland (2018)The impact of International Financial Rep…Are Joint Audits Associated with Higher Audit Fees? (2015)Are Joint Audits Associated w…Mandatory IFRS reporting and changes in enforcement (2013)Mandatory IFRS reporting and …A Meta-analysis of IFRS Adoption Effects (2013)A Meta-analysis of IFRS Adopt…The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)How Much Does IFRS Cost? IFRS…Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Further Evidence from Meta‐An…International Financial Reporting Standards: what are the benefits? (2011)International Financial Repor…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Non‐audit Services and Auditor Independence: New Zealand Evidence (2006)Non‐audit Services and Audito…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements (2006)Audit and Nonaudit Fees and t…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Relevance Lost: The Rise and Fall of Management Accounting (1987)The impact of IFRS adoption on the value relevance of book value and earnings (2011)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Business Research Methods (2022)BUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH) (2023)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)Methods of Meta-Analysis: Correcting Error and Bias in Research Findings. (1991)Introduction to Meta‐Analysis (2009)Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Determinants of audit report lag: A meta‐analysis (2018)The determinants of audit report lag: a meta-analysis (2018)Specification Tests in Econometrics (1978)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Does Auditor Industry Specialization Improve Audit Quality? (2013)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Positive Accounting Theory (1985)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Effects of Mandatory ESG Disclosure Around the World (2024)Earnings Management During Import Relief Investigations (1991)Industry costs of equity (1997)Does mandatory IFRS adoption facilitate debt financing? (2015)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Review of the IFRS-Adoption Literature (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Mandatory IFRS Reporting and Changes in Enforcement (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Using and Interpreting Fixed Effects Models (2023)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
this work references cited by second hop

References

  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2013Mandatory IFRS reporting and changes in enforcement816 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
  • 2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
  • 2012How Much Does IFRS Cost? IFRS Adoption and Audit Fees280 cited
  • 2013A Meta-analysis of IFRS Adoption Effects228 cited
  • 2011International Financial Reporting Standards: what are the benefits?211 cited
  • 2006Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements178 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2006
Non‐audit Services and Auditor Independence: New Zealand Evidence
144 cited
  • 2015Are Joint Audits Associated with Higher Audit Fees?133 cited
  • Cited by

    No citing works inside the corpus for this window.