Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence

Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence

AbstractThis 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 monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordina...

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Bibliographic Details
Main Authors: Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi, Husni K. Al-Shattarat
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
IFRS7
audit fees
fair value accounting
Jordan
developing countries
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2234141

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2234141

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