IFRS adoption and the effect it has on auditor fees and auditor choice
Master thesis
Permanent lenke
https://hdl.handle.net/11250/3103809Utgivelsesdato
2023Metadata
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- Master of Science [1621]
Sammendrag
Our study contributes to the understanding of IFRS adoption by examining the effect it has on audit fees and auditor choice in Norway. Using a regression model, we first analyze the effects that transitioning from NGAAP to IFRS will have on audit fees. Secondly, we use the Heckman two-stage model method to examine the effects on auditor choice. Our findings show a decrease in audit fees upon transitioning from NGAAP to IFRS, followed by an increase in audit fees in the subsequent years. Additionally, we find that the transition to IFRS leads to a higher likelihood of choosing a Big 5 auditor.
Beskrivelse
Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2023