International Journal of Business and Economics Volume 16, No. 1 June, 2017

IFRS Adoption and Audit Fees – Evidence from New Zealand

Muhammad Nurul Houqe

School of Accounting & Commercial Law, Victoria University of Wellington, New Zealand

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.

JEL Classifications：G15, K22, M41.

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