A review of the IFRS adoption literature
This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …
International archival auditing and assurance research: Trends, methodological issues, and opportunities
We present a comprehensive review of the 130 international archival auditing and
assurance research articles that were published in eight leading accounting and auditing …
assurance research articles that were published in eight leading accounting and auditing …
Propensity score matching in accounting research
JE Shipman, QT Swanquist… - The Accounting …, 2017 - publications.aaahq.org
Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …
The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors
B Bratten, LM Gaynor, L McDaniel… - Auditing: A Journal …, 2013 - publications.aaahq.org
The rising prominence of fair values and other estimates (FVOEs) to financial reporting
increases their significance to the audit. Based on inspections that report numerous …
increases their significance to the audit. Based on inspections that report numerous …
Recognition versus disclosure of fair values
This paper examines pricing differences across recognized and disclosed fair values. We
build on prior literature by examining two theoretical causes of such differences: lower …
build on prior literature by examining two theoretical causes of such differences: lower …
Fair value measurements and audit fees: Evidence from the banking industry
Using publicly traded bank holding company data from 2008 through 2011, this paper
documents that the proportions of fair-valued assets held by banks are positively associated …
documents that the proportions of fair-valued assets held by banks are positively associated …
Corporates' monitoring costs of fair value disclosures in pre-versus post-IFRS7 era: Jordanian financial business evidence
E Esam Alharasis, M Alidarous… - Cogent Business & …, 2023 - Taylor & Francis
This study proposes a new auditing model that takes Fair Value Accounting (FVA) into
account as a unique complexity and risk factor. It gives new empirical data on audit firm …
account as a unique complexity and risk factor. It gives new empirical data on audit firm …
Reimbursement costs of auditing financial assets measured by fair value model in Jordanian financial firms' annual reports
This paper investigates the impact of financial assets measured by the fair value (FV) model,
proxied by held-for-trading (HFT), available-for-sale (AFS), and the fair value option (FVO) …
proxied by held-for-trading (HFT), available-for-sale (AFS), and the fair value option (FVO) …
The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review
A comprehensive literature review and analysis of auditing and" fair value accounting (FVA)"
growth in Jordan and the" Arab-Middle Eastern (ME)" region are presented in this paper. It …
growth in Jordan and the" Arab-Middle Eastern (ME)" region are presented in this paper. It …
The importance of partner narcissism to audit quality: Evidence from Taiwan
TK Chou, JA Pittman, Z Zhuang - The Accounting Review, 2021 - publications.aaahq.org
Relying on the size of partner signatures in audit reports in Taiwan to measure their
narcissism, we find that audit quality rises with partner narcissism. Our analysis also implies …
narcissism, we find that audit quality rises with partner narcissism. Our analysis also implies …