The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence

By Jeong‐Bon Kim, Xiaohong Liu, Liu Zheng. 2012

292 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/85361e9800dd403f637271563a4169941eaf89f4

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Citations in the corpus

Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, methodology): “First, we use audit fees that auditors charge for financial statement audits to measure audit quality, as theory and evidence show that high-quality audit is positively related to audit fee (Choi et al., 2008, 2009; Kim et al., 2012; Eshleman and Guo, 2014).”
IFRS reporting, firm-specific information flows, and institutional environments: international evidence (2012, unknown): “Our analyses therefore focus on whether and how voluntary IFRS adoption facilitates the price 1 For example, Kim et al. (2012) provide evidence that mandatory IFRS adoption increases audit fees.”
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, unknown): “Consistent with this argument, Kim et al. (2012) find 9 IFRS standards that rely in some way on fair value measurements include: IAS 16 (Property, Plant and Equipment), IAS 32 (Financial Instruments: Presentation), IAS 36 (Impairment of Assets), IAS 37 (Provisions, Contingent Liabilities and…”
Does mandatory IFRS adoption facilitate debt financing? (2015, methodology): “21 Our insignificant coefficient estimate on Voluntary under the loan specification contrasts with the findings of Kim et al. (2011), who examine the loan contracting implications of voluntary IFRS reporting and document significantly lower loan rates for voluntary adopters.”
A review of the IFRS adoption literature (2016, background): “Based on these potential benefits, Kim et al. (2011) contend that voluntary IFRS adopters should face a lower cost of debt and test this prediction on a sample of syndicated loans issued between 1997 and 2005 across 40 countries.”
Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “In theory, audit fee is determined by audit efforts and litigation risks (Choi et al., 2008, 2009; Kim et al., 2012).”