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...

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Autors principals:	Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi, Husni K. Al-Shattarat
Format:	Artigo
Idioma:	Inglês
Publicat:	Taylor & Francis Group 2023-12-01
Col·lecció:	Cogent Business & Management
Matèries:	IFRS7 audit fees fair value accounting Jordan developing countries
Accés en línia:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2234141
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