Abnormal Monitoring Costs Charged for Auditing Fair Value Model: Evidence from Jordanian Finance Industry
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Guillaume Plantin & Jean Tirole, 2018.
"Marking to Market versus Taking to Market,"
American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
- Miklós Pakurár & Hossam Haddad & János Nagy & József Popp & Judit Oláh, 2019. "The Service Quality Dimensions that Affect Customer Satisfaction in the Jordanian Banking Sector," Sustainability, MDPI, vol. 11(4), pages 1-24, February.
- Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang, 2013. "Responses by Australian auditors to the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 301-338, March.
- Khaldoon Al†Htaybat, 2018. "IFRS Adoption in Emerging Markets: The Case of Jordan," Australian Accounting Review, CPA Australia, vol. 28(1), pages 28-47, March.
- Alhababsah, Salem, 2019. "Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 71-84.
- Al-Akra, Mahmoud & Hutchinson, Patrick, 2013. "Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 101-107.
- Chloe Dawson & Paul Dargusch & Genia Hill, 2022. "Assessing How Big Insurance Firms Report and Manage Carbon Emissions: A Case Study of Allianz," Sustainability, MDPI, vol. 14(4), pages 1-10, February.
- Huang, Hua-Wei Solomon & Feng, Zhi-Yuan Andy & Zaher, Angie Abdel, 2020. "Fair value and economic consequences of financial restatements," Finance Research Letters, Elsevier, vol. 34(C).
- Thomas K. Dasaklis & Theodore G. Voutsinas & Giannis T. Tsoulfas & Fran Casino, 2022. "A Systematic Literature Review of Blockchain-Enabled Supply Chain Traceability Implementations," Sustainability, MDPI, vol. 14(4), pages 1-30, February.
- 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.
- Catherine Heyjung Sonu & Hyejin Ahn & Ahrum Choi, 2017. "Audit fee pressure and audit risk: evidence from the financial crisis of 2008," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(1-2), pages 127-144, April.
- Babajide Oyewo & Ebuka Emebinah & Romeo Savage, 2020. "Challenges in auditing fair value measurement and accounting estimates," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(1), pages 51-75, January.
- Barth, Mary E. & Landsman, Wayne R., 2018. "Using Fair Value Earnings to Assess Firm Value," Research Papers repec:ecl:stabus:3642, Stanford University, Graduate School of Business.
- Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar, 2009. "Development of accounting regulation in Jordan," The International Journal of Accounting, Elsevier, vol. 44(2), pages 163-186, June.
- Yasean A. Tahat & Theresa Dunne & Suzanne Fifield & David M. Power, 2016. "The impact of IFRS 7 on the significance of financial instruments disclosure," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(3), pages 241-273, September.
- Stephen Penman, 2007. "Financial reporting quality: is fair value a plus or a minus?," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 33-44.
- Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017. "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 75-98.
- Emily E. Griffith, 2020. "Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 245-276, March.
- Ettredge, Michael & Fuerherm, Elizabeth Emeigh & Li, Chan, 2014. "Fee pressure and audit quality," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 247-263.
- Tae-Seung Park & Jae-Yoon Kwon, 2022. "Analysis of Crisis Management for Sustainable Development of Fitness Center during the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(4), pages 1-12, February.
- Marius Mihai Micu & Eduard Alexandru Dumitru & Catalin Razvan Vintu & Valentina Constanta Tudor & Gina Fintineru, 2022. "Models Underlying the Success Development of Family Farms in Romania," Sustainability, MDPI, vol. 14(4), pages 1-17, February.
- Xianjie He & T.J. Wong & Danqing Young, 2012. "Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 29(2), pages 538-562, June.
- repec:hal:spmain:info:hdl:2441/4mmob120cl8g9ph8aisjq72u3h is not listed on IDEAS
- Hichem Khlif & Imen Achek, 2016. "IFRS adoption and auditing: a review," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 24(3), pages 338-361, September.
- Pinprapa Sangchan & Ahsan Habib & Haiyan Jiang & Md. Borhan Uddin Bhuiyan, 2020. "Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry," Australian Accounting Review, CPA Australia, vol. 30(2), pages 123-143, June.
- Steven M. Glover & Mark H. Taylor & Yi‐Jing Wu & Ken T. Trotman, 2019. "Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?†," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1417-1460, September.
- Amneh Alkurdi & Ghassan H. Mardini, 2020. "The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(4), pages 795-812, November.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Esraa Esam Alharasis & Ahmad Saleem Tarawneh & Maha Shehadeh & Hossam Haddad & Ahmad Marei & Elina F. Hasan, 2022. "Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports," Sustainability, MDPI, vol. 14(17), pages 1-21, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Esraa Esam Alharasis & Ahmad Saleem Tarawneh & Maha Shehadeh & Hossam Haddad & Ahmad Marei & Elina F. Hasan, 2022. "Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports," Sustainability, MDPI, vol. 14(17), pages 1-21, August.
- Wessel M Badenhorst & Rieka von Well, 2023. "The Value‐relevance of Fair Value Measurement for Inventories," Australian Accounting Review, CPA Australia, vol. 33(2), pages 135-159, June.
- June Cao & Chris Patel, 2020. "The role of the national institutional environment in IFRS convergence: a new approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3367-3406, December.
- Esraa Esam Alharasis & Maria Prokofieva & Rateb Mohammad Alqatamin & Colin Clark, 2020. "Fair Value Accounting and Implications for the Auditing Profession: Historical Overview," Accounting and Finance Research, Sciedu Press, vol. 9(3), pages 1-31, August.
- Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett, 2022. "The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations," Australian Accounting Review, CPA Australia, vol. 32(3), pages 334-351, September.
- Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
- Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
- Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei, 2023. "Mandatory IFRS adoption and earnings management: The role of culture," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
- Aleksandra “Ally” B. Zimmerman & Dereck Barr‐Pulliam & Joon‐Suk Lee & Miguel Minutti‐Meza, 2023. "Auditors’ Use of In‐House Specialists," Journal of Accounting Research, Wiley Blackwell, vol. 61(4), pages 1363-1418, September.
- Rui Ye & Saeed Heravi & Jason Xiao, 2024. "Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 130-171, March.
- Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
- Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
- He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
- Kyle D. Allen & Drew B. Winters, 2021. "Auditor response to changing risk: money market funds during the financial crisis," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1057-1086, April.
- Mei Luo & Shuai Shao & Frank Zhang, 2018. "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, vol. 23(4), pages 1754-1790, December.
- Oleh Pasko & Mykola Hordiyenko & Fuli Chen & Yarmila Tkal & Yulia Abraham, 2021. "Mapping Global Research on International Financial Reporting Standards: A Scientometric Review," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 116-134, May.
- Mara Del Baldo & Maria-Gabriella Baldarelli, 2017. "Renewing and improving the business model toward sustainability in theory and practice," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-13, December.
- Md. Borhan Uddin Bhuiyan & Solomon Opare & Zahir Ahmed, 2024. "Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership," Australian Accounting Review, CPA Australia, vol. 34(1), pages 29-54, March.
- Fortin, Mélissa & Pimentel, Erica, 2024. "Bitcoin: An accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
- Haiping Wang & Eliana Mariela Werbin, 2018. "Impacto de la compensación de los CEOs en la pertinencia de la información contable: la utilización del valor razonable," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 27-28, Junio.
More about this item
Keywords
fair value accounting; abnormal audit fees; audit pricing; auditing fair value disclosures; Amman stock exchange; Jordan;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:14:y:2022:i:6:p:3476-:d:772383. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.