References

Akgun, A.A., E.S. van Leeuwen and P. Nijkamp, 2011. A Systemic Perspective on Multi-Stakeholder Sustainable Development Strategies. In: Governance, Development and Conflict, Chatterji, M., D. Gopal and S. Singh (Eds.). Emerald Group Publishing Limited, Bingley, UK., ISBN-13: 9780857248954, pp: 123-146.

Al-Khadash, H.A. and M. Abdullatif, 2009. Consequences of fair value accounting for financial instruments in the developing countries: The case of the banking sector in Jordan. Jordan J. Bus. Admin., 5: 533-551.
Direct Link  |  

Arya, A. and A. Reinstein, 2010. Recent developments in fair value accounting. CPA J., 80: 20-29.

Ball, R., 2006. International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting Bus. Res., 36: 5-27.
CrossRef  |  

Barth, M., W.R. Landsman, M. Lang and C. Williams, 2005. International accounting standards and accounting quality. Working Paper, Stanford University and University of North Carolina.

Bell, T.B., W.R. Landsman and D.A. Shackelford, 2001. Auditors' perceived business risk and audit fees: Analysis and evidence. J. Account. Res., 39: 35-43.
CrossRef  |  

Dunne, T., S. Fifield, G. Finningham, A. Fox and G. Hannah et al., 2008. The implementation of IFRS in the UK, Italy and Ireland. The Institute of Chartered Accountants of Scotland. http://icas.org.uk/res_helliar_ifrs_report.pdf.

Ernst and Young, 2005. The impacts of AIFRS on Australian companies: A study of the financial statement disclosures by Australia's top 100 listed companies. Ernst and Young, Sydney, Australia.

Ettredge, M., X. Yang and Y. Han, 2011. Fair value measurements and audit fees: Evidence from the banking industry. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1473569.

Fahnestock, R.T. and E.D. Bostwick, 2011. An analysis of the fair value controversy. J. Finance Account., 18: 910-921.
Direct Link  |  

Farcane, N., D. Deliu and M. Gheorghian, 2011. Auditing fair values in a sensitive socio-economical context. Annales Universitatis Apulensis Series Oeconomica, 13: 364-377.
Direct Link  |  

Felix Jr., W.L., A.A. Gramling and M.J. Maletta, 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. J. Account. Res., 39: 513-534.
CrossRef  |  

Goncharov, I., E.J. Riedl and T. Sellhorn, 2011. Fair value and audit fees. http://area1.bwl.uni-mannheim.de/fileadmin/files/area1/files/research_seminar/hws2011/Goncharov_Riedl_Sellhorn_2011.pdf.

Goodwin, J. and K. Ahmed, 2006. The impact of international financial reporting standards: Does size matter? Managerial Auditing J., 21: 460-475.
CrossRef  |  

Gul, F.A. and J.S.L. Tsui, 1997. A test of the free cash flow and debt monitoring hypotheses: Evidence from audit pricing. J. Account. Econ., 24: 219-237.
CrossRef  |  

Hague, I.P.N., 2004. IAS 39: Underlying principles. Account. Eur., 1: 21-26.
CrossRef  |  

Hair, J.F., R.E. Anderson, R.L. Tatham and W.C. Black, 1998. Multivariate Data Analysis. 5th Edn., Prentice-Hall Inc., New Jersey, USA., ISBN-13: 978-0138948580, Pages: 768.

Hernandez, F.G.H., 2004. Another step towards full fair value accounting for financial instruments. Account. Forum, 28: 167-179.
CrossRef  |  

Ho, S. and M. Hutchinson, 2010. Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms. J. Int. Account. Auditing Taxation, 19: 121-136.
CrossRef  |  

Hung, M. and K. Subramanyam, 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Rev. Account. Stud., 12: 623-657.
CrossRef  |  

Iatridis, G., 2010. IFRS adoption and financial statement effects: The UK case. Int. Res. J. Finance Econ., 38: 165-172.

Jermakowicz, E.K. and S. Gornik-Tomaszewski, 2006. Implementing IFRS from the perspective of EU publicly traded companies. J. Int. Account. Auditing Taxation, 15: 170-196.
CrossRef  |  

Joshi, P.L. and H. Al-Bastaki, 2000. Determinants of audit fees: Evidence from the companies listed in Bahrain. Int. J. Auditing, 4: 129-138.
CrossRef  |  

Khurana, I.K. and M.S. Kim, 2003. Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies. J. Account. Public Policy, 22: 19-42.
CrossRef  |  

Kumarasiri, J. and R. Fisher, 2011. Auditors' perceptions of fair-value accounting: Developing country evidence. Int. J. Auditing, 15: 66-87.
CrossRef  |  

Larson, R.K. and D.L. Street, 2004. Convergence with IFRS in an expanding Europe: Progress and obstacles identified by large accounting firms' survey. J. Int. Account. Auditing Taxation, 19: 89-119.
CrossRef  |  

Lifschutz, S., A. Jacobi and S. Feldshtein, 2010. Corporate governance characteristics and external audit fees: A study of large public companies in Israel. Int. J. Bus. Manage., 5: 109-116.
Direct Link  |  

MASB, 2008. Frequently asked questions on Malaysia's convergence with IFRS in 2012. Malaysian Accounting Standards Board. http://www.masb.org.my/index.php?option=com_content&view=article&id=1685&Itemid=57.

Metzger, L., 2010. Mark to market governments. J. Government Financial Manage., 59: 16-20.

Pawsey, N., 2010. Australian preparer perceptions towards quality and complexity of IFRS. Proceedings of the Asia Pacific Interdisciplinary Research in Accounting Conference, July 12-13, 2010, University of Sydney, pp: 1-31.

Salazar, D.R.C., 2006. First-time adoption of IAS 39: Impact on selected Philippine universal banks. Philipp. Manage. Rev., 13: 81-100.
Direct Link  |  

Soltani, B. and C. Rekik, 2011. Factors affecting audit fees in Europe: France, Germany and the UK. Pole of Interdisciplinary Research in Management Sciences. http://prism.univ-paris1.fr/New/cahiers/2011/CR%2011-31.pdf.