The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan

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Alharasis, Esraa Esam ORCID: 0000-0002-0880-7891, Prokofieva, Maria ORCID: 0000-0003-1974-3827 and Clark, Colin ORCID: 0000-0003-2044-3020 (2022) The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan. Asian Review of Accounting, 31 (2). pp. 227-255. ISSN 1321-7348

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/46787
DOI 10.1108/ARA-03-2022-0050
Official URL https://www.emerald.com/insight/content/doi/10.110...
Subjects Current > FOR (2020) Classification > 3503 Business systems in context
Current > Division/Research > VU School of Business
Keywords industry specialization, Fair Value Disclosure, auditing
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