Longer term audit costs of IFRS and the differential impact of implied auditor cost structures
Year of publication: |
March 2016
|
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Authors: | Higgins, Stephen ; Lont, David ; Scott, Tom |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 56.2016, 1, p. 165-203
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Subject: | Audit fees | International Financial Reporting Standards | Adoption timing | Cost structure | Marginal pricing | IFRS | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Kostenstruktur |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1111/acfi.12190 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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