Habib and you may Bhuiyan (2011) analysis to the impact away from IFRS on the auditing time in The fresh Zealand, discover a serious upsurge in auditing go out adopting the use out-of IFRS, and this is and mirrored from the examination of Walker and you may Hay (2013), whom checked a similar research question from inside the New Zealand along with equivalent overall performance. When you look at the Malaysia, Amirul and you can Salleh (2014) used research into 257 listed agencies to describe the relationship ranging from auditing some time and IFRS anywhere between 2009 and you may 2011. Therefore, they concluded that Malaysia’s convergence to IFRS features rather increased this new auditing lifetime of listed companies.

Though most of the above literature show that this new adoption from IFRS develops review charge and you will auditing big date, all of them manage early adopting nations plus don’t give knowledge with the late adopters and how its sense differs from early adopters. Most new test nations in the earlier in the day studies used IFRS doing once regarding 2005 (e.g. Australia, European union countries and New Zealand). I believe the end result out of IFRS into the audit costs and you can auditing day you’ll differ between early and you will late adopters because of the real difference in bonuses and you may publicity (Trick and you will Kim, 2020). (more…)