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?
HASSAN, O.A.G., CRAWFORD, L. and POWER, D. 2014. Audit fees in the UK from 2003 to 2011: is the audit profession benefiting from the guardianship problems it helped to create? Presented at the 50th Annual conference of the British Accounting and Finance Association (BAFA 2014), 14-16 April 2014, London, UK.