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Esam Alharasis et al., 2023 - Google Patents

Corporates' monitoring costs of fair value disclosures in pre-versus post-IFRS7 era: Jordanian financial business evidence

Esam Alharasis et al., 2023

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Document ID
10017263763640331980
Author
Esam Alharasis E
Alidarous M
Alkhwaldi A
Haddad H
Alramahi N
Al-Shattarat H
Publication year
Publication venue
Cogent Business & Management

External Links

Snippet

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre-vs …
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Classifications

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