The "big" consequences of IFRS (Registro nro. 199532)
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| Campo fijo de descripción fija | 02241nab a2200193 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102040.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191219s20152013xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Wieczynska, Maria |
| 245 14 - TÍTULO | |
| Título | The "big" consequences of IFRS |
| Subtitulo | how and when does the adoption of IFRS benefit global accounting firms? |
| Responsables | Maria Wieczynska |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 1257 a la 1283 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | 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 BDO) during a regime shift in reporting standards. I find that clients are more likely to switch from small to global audit firms in the year of IFRS adoption. I also hypothesize that the strength of a country's regulatory regime affects the likelihood of auditor replacement around IFRS adoption. I find that firms listed in countries with high-quality regulation and enforcement are significantly more likely to switch from small to global audit firms in the year of IFRS adoption (with the odds of the switch almost doubled when compared to non-adoption years). In weaker regulatory regimes, IFRS adoption is not associated with an increase in auditor switching. Additional tests provide evidence that global audit firms' advantage stems from their perceived IFRS expertise. Finally, the results confirm that not only Big 4, but also Grant Thornton and BDO, benefit from IFRS adoption. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión general | Legislación |
| Subdivisión geográfica | Estados Unidos |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 177057 |
| 690 ## - CAMPO LOCAL DE ACCESO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | International Financial Reporting Standard (IFRS) |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 372884 |
| Asiento principal | The accounting review 2016 V.91 No.4 (Jul) |
| Otro identificador del ítem | 0000002030403 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 27 páginas |
| Nota | Incluye tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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