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Evidence on the costs of changes in financial reporting frameworks in the public sector

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  • Nives Botica Redmayne
  • Fawzi Laswad
  • Dimu Ehalaiye

Abstract

This paper examines the impact of changes in reporting frameworks on New Zealand public sector audit costs in terms of both audit fees and effort. Audit costs increased with the adoption of both International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) reporting frameworks. The costs of auditing across various financial reporting frameworks in the public sector is shown to be significantly influenced by auditors’ specialization.

Suggested Citation

  • Nives Botica Redmayne & Fawzi Laswad & Dimu Ehalaiye, 2021. "Evidence on the costs of changes in financial reporting frameworks in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 41(5), pages 368-375, July.
    • Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:368-375
    DOI: 10.1080/09540962.2019.1679482
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    File URL: http://hdl.handle.net/10.1080/09540962.2019.1679482
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    Cited by:

    1. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.

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