Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry

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Perotti, Pietro ; Cameran, Mara (2014)

The adoption of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) has two opposite effects on audit fees: on the one hand, greater effort is required from auditors, which is likely to be reflected by higher fees; on the other hand... View more
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