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Brüggemann, U., Hitz, J.-M., Sellhorn, T. 2012. Intended and Unintended Consequences of Mandatory IFRS Adoption: Review of Extant Evidence and Suggestions for Future Research. European Accounting Review, forthcoming. Brown, P. 2011, „International Financial Reporting Standards: what are the benefits. ’Accounting and Business Research, vol. 41, no. 3, pp. 269-285. BAPEPAM LK. 2011. Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor: KEP-BL2011. Carlin, T. M., Finch C. dan Laili N. H. 2009. “Investigating Audit Quality among Big Four Malaysian Firms ”. Asian Review of Accounting. 17 2. Pp 96- 114. Cai, Lei; Asheq Rahman; Stephen Courtenay. 2008 . “The Effect of IFRS and its Enfo rcement on Earnings Management: An International Comparison”. Massey University. Available at: http:ssrn.comabstract=1473571 Carslaw, C. A. P. N. Kaplan, S. E. 1991 . „An examination of audit delay: Furt her evidence from New Zealand‟. Accounting and Business Research, 2285, Winter: 21-32. Cahyati, Ari Dewi. 2011. Peluang Manajemen Laba Pasca Konvergensi IFRS: Sebuah Tinjauan Teoritis dan Empiris, JRAK, vol.2 No. 1. Che- Ahmad, Ayoib. 2012. “Adoption of IFRS 138 and Audit delay in Malaysia”. International Journal of Economics and Finance. Vol. 4, No. 1; January 2012. Malaysia. Chua, E. Y. L., C. S. Cheong, and G. Gould. 2012. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research, 11 1: 119 –146. Chen, H., Tang, Q., Jiang, Y. and Lin, Z. 2010, „The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union.‟ Journal of International Financial Management and Accounting, vol. 21, no. 3, pp. 220-278. Chambers, AE and S.H. Pennman , 1984. Timeliness of Reporting and The Stock Prices Reaction Announcement. Journal Accounting Research. Cohen, Daniel A. 2003. Quality of Financial Reporting Choice: Determinants and Economic Consequences. Working Paper Northwestern University Collins.

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