4. Literature review
It is argued one IFRS use will precipitate a growth within the auditing costs due to the increase in time and effort necessary for auditors (and you can providers) to handle new relatively in depth and advanced conditions out-of IFRS. Extant books has revealed the brand new growing price of review functions immediately after IFRS use in certain nations (Cameran and you will Perotti, 2014, towards the Italy; De George ainsi que al., 2013; Miah et al. (2020) to the Australia; Griffin mais aussi al., 2009; Higgins et al. (2016) into The brand new Zealand; Hassan et al., 2014, into the British; Lin and you will Yen (2016) on the Asia; Rished and you may Al-Saeed, 2014; towards the Jordan; Yaacob and Che-Ahmad, 2012, toward Malaysia). Continue reading "cuatro.step one Worldwide financial reporting criteria and you will audit fees"