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dc.contributor.authorGriffin, Paul Aen_NZ
dc.contributor.authorLont, David Hen_NZ
dc.contributor.authorSun, Yuanen_NZ
dc.identifierJEL Classification: C30, K22, L80, M40, M41en_NZ
dc.identifier.citationGriffin, P. A., Lont, D. H., & Sun, Y. (2008). Governance regulatory changes, IFRS adoption, and New Zealand audit and non-audit fees: Empirical evidence (Accountancy Working Paper Series No. 9). University of Otago. Retrieved from
dc.description.abstractThis study examines the association between overseas and New Zealand governance regulatory reforms in New Zealand public companies’ audit and non-audit fees. We state audit and non-audit fee models, and use temporal and IFRS indicator variables to relate the timing of the fee changes with the incidence of the overseas and local governance reforms. We find that audit fees increased in New Zealand over 2002-2006. Such increases associate reliably with the transition to and adoption of NZ IFRS and not with the overseas governance reforms in the United States and Australia, enacted earlier. Our results also show a decrease in non-audit fees over the same period but we find no IFRS effect for non-audit fees. JEL Classification: C30, K22, L80, M40, M41.en_NZ
dc.publisherUniversity of Otagoen_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.subjectAudit feesen_NZ
dc.subjectauditor independenceen_NZ
dc.subjectgovernance regulationsen_NZ
dc.subjectInternational Financial Reporting Standardsen_NZ
dc.subjectnon-audit feesen_NZ
dc.subjectNZ IFRSen_NZ
dc.subjectSarbanes-Oxley (SOX).en_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHG Financeen_NZ
dc.subject.lcshHD61 Risk Managementen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshK Law (General)en_NZ
dc.subject.lcshHJ Public Financeen_NZ
dc.titleGovernance regulatory changes, IFRS adoption, and New Zealand audit and non-audit fees: Empirical evidenceen_NZ
dc.typeWorking Paperen_NZ
otago.bitstream.pages39en_NZ 20:10:22en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen O Box 56 Dunedin, New Zealanden_NZ
dc.identifier.eprints861en_NZ & Business Lawen_NZ
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