IFRS Adoption and Audit Fees-Evidence from New Zealand

Muhammad Nurul Houqe
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Muhammad Nurul Houqe: School of Accounting & Commercial Law, Victoria University of Wellington, New Zealand

International Journal of Business and Economics, 2017, vol. 16, issue 1, 75-100

Abstract: Using a sample of 141 firms from New Zealand, this study finds evidence to support the hypothesis that IFRS adoption has a positive effect on audit fees. Given the considerable discussion about mandating IFRS for U.S.A. firms by the Securities and Exchange Commission (SEC), this study's results are both important and well-timed.

Keywords: IFRS; New Zealand; audit fees; Big 4 (search for similar items in EconPapers)
JEL-codes: G15 K22 M41 (search for similar items in EconPapers)
Date: 2017
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