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Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
16 references·4 citing·39 second hop
Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia (2020)Audit effort, materiality and audit fees:…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure (2025)Exploring the Influence of Ac…Climate change disclosure performance and audit fees: evidence from Australia (2024)Climate change disclosure per…Does the impact of IFRS on audit fees differ between early and late adopters? (2021)Does the impact of IFRS on au…55 years of Abacus: Evolution of Research Streams and Future Research Directions (2021)55 years of Abacus: Evolution…Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)
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References

  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2008

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Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
731 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • Cited by

    • 2025Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure41 cited
    • 2024Climate change disclosure performance and audit fees: evidence from Australia25 cited
    • 2021Does the impact of IFRS on audit fees differ between early and late adopters?21 cited
    • 202155 years of Abacus: Evolution of Research Streams and Future Research Directions14 cited