The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies

• Main Authors: Wan Lokman, Wan Abdul Wahid, Ab. Rashid, Hafiz Majdi, Annuar, Hairul Azlan
• Format: Conference or Workshop Item
• Language: English
• Published: 2013
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/35296/1/Proceedings_4A_Accounting_Conference_Penang_Oct_13.pdf; http://irep.iium.edu.my/35296/
• Institution: Universiti Islam Antarabangsa Malaysia

The purpose of this study is to examine the association between IFRS adoption (in the context of Malaysia, MASB aligns its standards substantially with the IFRS requirements and called the standards as FRS1) and audit fees paid to external auditors in Malaysia. Specifically it is argued that new acc...