226 resultados para audit reporting
Filtro por publicador
- Academic Research Repository at Institute of Developing Economies (1)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (1)
- AMS Tesi di Laurea - Alm@DL - Università di Bologna (1)
- Andina Digital - Repositorio UASB-Digital - Universidade Andina Simón Bolívar (1)
- Aquatic Commons (5)
- Archive of European Integration (12)
- Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco (1)
- Aston University Research Archive (13)
- Avian Conservation and Ecology - Eletronic Cientific Hournal - Écologie et conservation des oiseaux: (1)
- B-Digital - Universidade Fernando Pessoa - Portugal (1)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (1)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (2)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (1)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (115)
- Boston College Law School, Boston College (BC), United States (1)
- Brock University, Canada (8)
- Bucknell University Digital Commons - Pensilvania - USA (5)
- Cambridge University Engineering Department Publications Database (23)
- CamPuce - an association for the promotion of science and humanities in African Countries (1)
- CentAUR: Central Archive University of Reading - UK (33)
- Center for Jewish History Digital Collections (1)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (2)
- CORA - Cork Open Research Archive - University College Cork - Ireland (1)
- Dalarna University College Electronic Archive (1)
- Deakin Research Online - Australia (286)
- Department of Computer Science E-Repository - King's College London, Strand, London (2)
- Digital Commons at Florida International University (6)
- DigitalCommons@The Texas Medical Center (11)
- Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland (1)
- DRUM (Digital Repository at the University of Maryland) (1)
- Duke University (2)
- eResearch Archive - Queensland Department of Agriculture; Fisheries and Forestry (4)
- Gallica, Bibliotheque Numerique - Bibliothèque nationale de France (French National Library) (BnF), France (9)
- Greenwich Academic Literature Archive - UK (3)
- Helda - Digital Repository of University of Helsinki (4)
- Indian Institute of Science - Bangalore - Índia (7)
- Instituto Politécnico do Porto, Portugal (6)
- Lume - Repositório Digital da Universidade Federal do Rio Grande do Sul (1)
- Ministerio de Cultura, Spain (3)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (118)
- Queensland University of Technology - ePrints Archive (226)
- RDBU - Repositório Digital da Biblioteca da Unisinos (1)
- Repositório digital da Fundação Getúlio Vargas - FGV (4)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (12)
- Research Open Access Repository of the University of East London. (2)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (6)
- SAPIENTIA - Universidade do Algarve - Portugal (1)
- School of Medicine, Washington University, United States (3)
- South Carolina State Documents Depository (1)
- Universidad del Rosario, Colombia (3)
- Universidad Politécnica de Madrid (6)
- Universidade de Lisboa - Repositório Aberto (1)
- Universidade Federal do Rio Grande do Norte (UFRN) (1)
- Universitätsbibliothek Kassel, Universität Kassel, Germany (1)
- Université de Lausanne, Switzerland (3)
- Université de Montréal, Canada (3)
- University of Connecticut - USA (4)
- University of Michigan (1)
- University of Queensland eSpace - Australia (1)
- University of Southampton, United Kingdom (4)
- WestminsterResearch - UK (1)
Resumo:
This paper examines the association between the level of audit fees paid and asset revaluations, one use of fair value accounting. This Australian study also investigates attributes of asset revaluations and the association with the level of audit fees paid. We find that firms choosing the revaluation model incur higher audit fees than those that chose the cost model; asset revaluations made by directors lead to the firm incurring higher audit fees than for those made by external independent appraisers; and revaluation of investment properties leads to lower audit fees. The findings suggest that asset revaluations can result in higher agency costs and audit fees vary with the reliability of the revaluations and the class of assets being revalued.