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The effect of mandatory XBRL and IFRS adoption on audit fees : Evidence from the Shanghai Stock Exchange

Shan, Yuan George; Troshani, Indrit - In: International Journal of Managerial Finance 12 (2016) 2, pp. 109-135

Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating in an emerging economy. Whilst IFRS constitute high-quality...

Persistent link: https://www.econbiz.de/10014785732

The effect of mandatory XBRL and IFRS adoption on audit fees : evidence from the Shanghai Stock Exchange

Shan, Yuan George; Troshani, Indrit - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 109-135

Persistent link: https://www.econbiz.de/10011525126

An empirical comparison of the effect of XBRL on audit fees in the US and Japan

Shan, Yuan George; Troshani, Indrit; Richardson, Grant - In: Journal of contemporary accounting & economics 11 (2015) 2, pp. 89-103

Persistent link: https://www.econbiz.de/10011350422

Managerial ownership, audit firm size, and audit fees : Australian evidence

Shan, Yuan George; Troshani, Indrit; Tarca, Ann - In: Journal of international accounting auditing & taxation 35 (2019), pp. 18-36

Persistent link: https://www.econbiz.de/10012061069

Do auditors price litigious tone?

Malik, Muhammad Farhan; Shan, Yuan George; Tong, Jamie Y. - In: Accounting and finance 62 (2022), pp. 1715-1760

Persistent link: https://www.econbiz.de/10013188000