IFRS convergence impact on audit fee determinants: evidence from Indonesia

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IFRS convergence impact on audit fee determinants: evidence from Indonesia

Indonesia had made a public commitment back in 2008 to converge the Indonesian Accounting Standard (SAK) with that of IFRS. IFRS convergence was done in stages and the new standards were introduced and updated one at a time throughout the years. As at 2012, the SAK was equivalent to IFRS standards i...

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Bibliographic Details
Main Author:	Kusmanto, Michael Aditya
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2022
Subjects:	convergence financial reports Indonesia
Online Access:	https://eprints.nottingham.ac.uk/66607/

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