Audit fees: IFRS adoption and the recent financial crisis.

Hassan, Omaima; Crawford, Louise; Power, David

Abstract

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardianship (public) versus commercial (self) interests?

Citation

HASSAN, O., CRAWFORD, L. and POWER, D. 2015. Audit fees: IFRS adoption and the recent financial crisis. Presented at the 25th Audit and assurance conference of the Auditing Special Interest Group (ASIG) of the British Accounting and Finance Association (BAFA), 23-24 April 2015, Edinburgh, UK.

• Presentation Conference Type: Lecture
• Conference Name: 25th Audit and assurance conference of the Auditing Special Interest Group (ASIG) of the British Accounting and Finance Association (BAFA)
• Conference Location: Edinburgh, UK
• Start Date: Apr 23, 2015
• End Date: Apr 24, 2015
• Deposit Date: Jul 26, 2022
• Publicly Available Date: Jul 26, 2022
• Keywords: Auditors; Accountants; Guardian function; Commercial function; Audit
• Public URL: https://rgu-repository.worktribe.com/output/247523