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The Effect of the Mandatory IFRS Adoption on Audit Fees in Malaysia
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Author(s): Yosra Makni Makni Fourati (Faculté des Sciences Economiques et de Gestion, Université de Sfax, Tunisia)and Dorra Bougacha (Faculté des Sciences Economiques et de Gestion, Université de Sfax, Tunisia)
Copyright: 2021
Pages: 17
Source title:
Corporate Governance and Its Implications on Accounting and Finance
Source Author(s)/Editor(s): Ahmad Alqatan (University of Portsmouth, UK), Khaled Hussainey (University of Portsmouth, UK)and Hichem Khlif (University of Sfax, Tunisia)
DOI: 10.4018/978-1-7998-4852-3.ch008
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Abstract
This study examines the effect of the mandatory IFRS adoption on audit fees in an emergent context, such as the case of Malaysia. Using a comprehensive dataset of all publicly-traded Malaysians companies, the authors quantify an economy-wide increase in the mean level of audit costs after the IFRS transition. The final sample consists of 204 companies listed on the stock exchange of Malaysia, and publishes their information on audit fees in their annual reports allowed on the site of the Malaysian scholarship (Boursa Malaysia). Empirical results suggest that there has been some increase in audit fees in Malaysia after the mandatory adoption of IFRS in 2012. But this increase is considered more or less significant because Malaysia adopted the IFRS voluntarily in 2006. To discuss this meaning, the authors added an additional test that makes the results more robust.
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