How Much Does IFRS Cost? IFRS Adoption and Audit Fees

By E. George, Colin B. Ferguson, N. Spear. 2013

253 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/230657c00941681321b7dd54d64aec582fe6d5be

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xi Li
2. Emmanuel T. De George
3. L. Shivakumar
4. Ray Ball
5. Valeri V. Nikolaev
6. Stephen G. Ryan
7. Sharon P. Katz
8. Beatriz García Osma

Citations in the corpus

• PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR)(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012) (2014, background): “Selanjutnya variabel independen pada penelitian ini adalah variabel size diukur dari logaritma natural dari total asset (De George et al, 2013).”
• A review of the IFRS adoption literature (2016, methodology): “For instance, DeFond et al. (2011) measure credibility of implementation as an earnings quality score developed by Leuz et al. (2003), using outcomes to measure credibility that implicitly account for audit quality (given these are reported numbers).”