Choi, W., and S. Yoon. “Effects of IFRS Adoption, Big N Factor, and the IFRS-Related Consulting Services of Auditors on Audit Fees: The Case of Korea”. Asian Journal of Business and Accounting, vol. 7, no. 1, June 2014, https://ajba.um.edu.my/index.php/AJBA/article/view/2686.