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IFRS Adoption and Audit Fees-Evidence from New Zealand

Author

Listed:
  • Muhammad Nurul Houqe

    (School of Accounting & Commercial Law, Victoria University of Wellington, New Zealand)

Abstract

Using a sample of 141 firms from New Zealand, this study finds evidence to support the hypothesis that IFRS adoption has a positive effect on audit fees. Given the considerable discussion about mandating IFRS for U.S.A. firms by the Securities and Exchange Commission (SEC), this study's results are both important and well-timed.

Suggested Citation

  • Muhammad Nurul Houqe, 2017. "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 75-100, June.
    • Handle: RePEc:ijb:journl:v:16:y:2017:i:1:p:75-100
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    IFRS; New Zealand; audit fees; Big 4;
    All these keywords.

    JEL classification:

    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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