Purpose: Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap....

Purpose – The purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure....

Purpose – The purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed....