The effect of mandatory XBRL and IFRS adoption on audit fees : evidence from the Shanghai Stock Exchange
Yuan George Shan (Accounting and Finance, UWA Business School, the University of Western Australia, Craweley, Australia), and Indrit Troshani (Business School, University of Adelaide, Adelaide, Australia)
| Year of publication: |
2016
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|---|---|
| Authors: | Shan, Yuan George ; Troshani, Indrit |
| Published in: |
International journal of managerial finance : IJMF. - Bingley : Emerald, ISSN 1743-9132, ZDB-ID 2364568-4. - Vol. 12.2016, 2, p. 109-135
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| Subject: | China | IFRS | XBRL | Audit fees | Firm size | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Shanghai | Betriebsgröße | Aktienmarkt | Stock market | Elektronischer Datenaustausch | Electronic data interchange | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJMF-12-2013-0139 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011525126