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Accounting and Finance 56 (2016) 205–215 Discussion of ‘Longer term audit costs of IFRS and the differential impact of implied auditor cost structures’ Simon Yu Kit Fung School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong and Faculty of Business and Law, Deakin University, Melbourne, Australia doi: 10.1111/acfi.12195 1. Introduction IFRS adoption induces changes not only to the financial statement preparers and users, but also significantly affects the production of the assurance services. It exposes the auditors to a new set of financial reporting environment and potentially changes the forms of stakeholders that they need to face, if the IFRS adoption effectively increases the investor base of the auditors’ client companies. A stream of recent literature (Kim et al., 2012; De George et al., 2013) examines the impact of IFRS adoption on audit fees and generally finds that audit fees for firms that adopt IFRS are significantly higher, consistent with more complex auditing procedures and higher audit costs. It is in this context that Higgins et al. (2015, HLS hereafter) conduct their study in the New Zealand for the period of 2002–2012. Employing a unique market and institutional setting in New Zealand, together with a
Accounting & Finance – Wiley
Published: Mar 1, 2016
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