Fair value measurement and its impact on audit fees: evidence in the Brazilian market
Objective: The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46). Methodology: The research is quantitative, for testing the hypothesis raised, the multiple regression techni...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2021-07-01
|
| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/25719 |