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dc.contributor.authorJakobsen, Marius Alexander
dc.contributor.authorElsebutangen, Thomas
dc.date.accessioned2023-11-21T10:30:13Z
dc.date.available2023-11-21T10:30:13Z
dc.date.issued2023
dc.identifier.urihttps://hdl.handle.net/11250/3103809
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2023en_US
dc.description.abstractOur 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.en_US
dc.language.isoengen_US
dc.publisherHandelshøyskolen BIen_US
dc.subjectaccountingen_US
dc.subjectbusiness controlen_US
dc.titleIFRS adoption and the effect it has on auditor fees and auditor choiceen_US
dc.typeMaster thesisen_US


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