This paper provides a review of the extensive contributions made to the audit pricing literature by researchers utilizing Australian data. Recent United States [hereafter US] regulatory requirements under the Sarbanes Oxley Act (Section 102) have mandated disclosure of audit fees. As such this...

Purpose The purpose of this study is to consider why firms use different disclosure outlets. The authors argue that the firm's choice of disclosure outlet can be explained by voluntary disclosure theories and investigate whether the market response around different disclosure outlets varies....

This paper provides a review of the extensive contributions made to the audit pricing literature by researchers utilizing Australian data. Recent United States [hereafter US] regulatory requirements under the Sarbanes Oxley Act (Section 102) have mandated disclosure of audit fees. As such this...