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Abstract
Penelitian ini menguji konsekuensi ekonomi dari adopsi IFRS di Indonesia. IFRS adopsi diprediksi akan meningkatkan biaya audit. Penelitian ini menemukan bahwa biaya audit telah meningkat secara signifikan pada pra dan pasca adopsi IFRS. Selain itu, penelitian ini menyarankan bahwa kompleksitas audit lebih mungkin dianggap sebagai prediktor biaya audit dibandingkan dengan risiko litigasi. Ukuran perusahaan, proksi untuk kompleksitas audit, ditemukan menjadi prediktor yang signifikan untuk layanan audit.
Kata kunci: biaya audit, kompleksitas audit, risiko litigasi.
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