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

This 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 Ordinary Least...

Deskribapen osoa

Xehetasun bibliografikoak

Egile Nagusiak:	Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi, Husni K. Al-Shattarat
Formatua:	Artigo
Hizkuntza:	Inglês
Argitaratua:	Taylor & Francis Group 2023-12-01
Saila:	Cogent Business & Management
Gaiak:	IFRS7 audit fees fair value accounting Jordan developing countries
Sarrera elektronikoa:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2234141
Etiketak:	Etiketa erantsi Etiketarik gabe, Izan zaitez lehena erregistro honi etiketa jartzen!