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The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees: Evidence from Ghana

Alhassan Musah et al.

Journal of Accounting and Management Information Systems (JAMIS)2018https://doi.org/10.24818/jamis.2018.03002article
AJG 1ABDC C
Weight
0.60

What the paper says

The study was conducted to examine the effect of IFRS adoption on audit and non-audit fee and also the relationship between the big4 audit firm and audit and non-audit fees. Using a sample of financial and non-financial firms in Ghana, the results show that IFRS adoption has a positive and significant relationship with audit and non-audit fees post IFRS adoption. The results further revealed that there is positive association between the year of IFRS adoption (transition period) and audit and non-audit fees. On the big4 audit firms, the results show that the big4 charge higher audit and non-audit fees than non-big4 as there was a positive and significant relationship between Big4 and audit and non-audit fees. The results support the argument that the adoption of IFRS increased the complexities of financial reporting and audit risk resulting in a higher audit and non-audit fees charged during the transition period and post IFRS adoption. The paper extends previous studies on the subject matter by including the year of IFRS adoption and non-audit fees within the context of a developing economy with weak financial regulatory regime.

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https://doi.org/https://doi.org/10.24818/jamis.2018.03002

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@article{alhassan2018,
  title        = {{The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees: Evidence from Ghana}},
  author       = {Alhassan Musah et al.},
  journal      = {Journal of Accounting and Management Information Systems (JAMIS)},
  year         = {2018},
  doi          = {https://doi.org/https://doi.org/10.24818/jamis.2018.03002},
}

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Evidence weight

0.60

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.64 × 0.4 = 0.26
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.