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An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes

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  • Nives Botica Redmayne
  • Fawzi Laswad

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  • Nives Botica Redmayne & Fawzi Laswad, 2013. "An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes," Australian Accounting Review, CPA Australia, vol. 23(1), pages 88-99, March.
    • Handle: RePEc:bla:ausact:v:23:y:2013:i:1:p:88-99
    DOI: j.1835-2561.2012.00166.x
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    Cited by:

    1. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    2. Qiang Ye & Jie Gao & Weiguang Zheng, 2018. "Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China," Australian Accounting Review, CPA Australia, vol. 28(4), pages 525-537, December.
    3. Ranjith Appuhami & Shamim Tashakor, 2017. "The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms," Australian Accounting Review, CPA Australia, vol. 27(4), pages 400-420, December.
    4. Hye‐Jeong Nam, 2018. "The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 28(4), pages 512-524, December.
    5. Kogilavani Apadore & Thanaletchumi R. Letchumanan, 2016. "Determinants of Audit Fees among Public Listed Companies in Malaysia. A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(2), pages 169-174, April.
    6. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.

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