The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees : empirical evidence from Jordan
Esraa Esam Alharasis, Maria Prokofieva and Colin Clark
| Year of publication: |
2023
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|---|---|
| Authors: | Alharasis, Esraa Esam ; Prokofieva, Maria ; Clark, Colin |
| Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 31.2023, 2, p. 227-255
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| Subject: | Audit fees | Auditor industry specialization | Fair value accounting | Jordan | Product differentiation approach | Shared efficiency approach | Jordanien | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Arbeitsteilung | Division of labour | Gebühr | Charges |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARA-03-2022-0050 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014281375