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• The Big'' Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms? AI翻译
  作者：Wieczynska, Maria
  作者单位：Arizona State University; Arizona State University-Tempe
  摘要：I investigate how the adoption of International Financial Reporting Standards (IFRS) affects audit markets. Specifically, I examine the effect of IFRS adoption on the likelihood and direction of auditor switching in a sample of firms from five European Union countries: the United Kingdom, Germany, Spain, Italy, and Poland during the period from 1998 through 2010. I hypothesize that IFRS adoption creates an expert advantage for global audit firms (i.e., Big 4 audit firms, Grant Thornton, and BD...