Fair value measurement and its impact on audit fees: evidence in the Brazilian market

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...

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Bibliographic Details
Main Authors: Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2021-07-01
Series:Revista Ambiente Contábil
Subjects:
fair value; audit fees; monitoring costs.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/25719

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