cuatro.step one Worldwide financial reporting criteria and you will audit fees

cuatro.step one Worldwide financial reporting criteria and you will audit fees

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"