Equity of access to information for listed entities is a key principle in an efficient and effective market. Direct mailing is a mechanism for achieving this. This study examines equity of access by identifying the half-yearly financial information, if any, voluntarily mailed out by Australian...

We investigate the recommendations made by four high profile Australian investment newsletters during 2001. Five issues are investigated: (1) The clarity of newsletter recommendations; (2) the return that might have been earned by following newsletter recommendations; (3) the liquidity of shares...

This research note examines the impact of client size on the estimation of audit fee premiums in the Australian market for audit services. Previous research suggests that higher audit fees are expected for both larger clients and for industry specialization. We find that in the Australian market...

This study examines the factors associated with the presence of board sub-committees, specifically audit, remuneration and nomination committees. Factors which are hypothesised in this study to affect sub-committee presence are Big 6 auditors, non-executive directors, non-executive chairmen,...

This paper contributes to the recent literature on financial reporting quality in private (i.e. non-listed) companies (Ball and Shivakumar, 2005; Burgstahler et al., 2006) by examining whether in these types of companies Big 4 audit firms, as high quality auditors, provide a constraint on earnings...