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Does the impact of IFRS on audit fees differ between early and late adopters?

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References

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2013The Relationship between Audit Report Lags and Future Restatements

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176 cited

2008Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom165 cited

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2023The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country20 cited
2023Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning15 cited