Please use this identifier to cite or link to this item:
|Scopus||Web of Science®||Altmetric|
Full metadata record
|dc.identifier.citation||Journal of Contemporary Accounting and Economics, 2015; 11(2):89-103||en|
|dc.description.abstract||This study examines the effect of eXtensible Business Reporting Language (XBRL) on audit fees, and assesses whether and how this effect varies across different countries. We specifically consider publicly listed firms in the US and Japan over the eight-year period centered around the dates on which XBRL was first mandated for use by publicly listed firms in these jurisdictions. Our comparative results show that XBRL use is inversely associated with audit fees, which are in turn positively associated with firm size. We also find that, overall, XBRL moderates the association between firm size and audit fees in both the US and Japan. However, these moderation effects are weaker among Japanese firms.||en|
|dc.description.statementofresponsibility||Yuan George Shan, Indrit Troshani, Grant Richardson||en|
|dc.rights||© 2015 Elsevier Ltd. All rights reserved.||en|
|dc.subject||XBRL; Audit fees; Firm size; Agency theory||en|
|dc.title||An empirical comparison of the effect of XBRL on audit fees in the US and Japan||en|
|pubs.library.collection||Business School publications||en|
|dc.identifier.orcid||Troshani, I. [0000-0002-4266-2833]||en|
|Appears in Collections:||Business School publications|
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.