This study investigates incentives of audit firms to lobby on proposed disclosure requirements. The results are consistent with the proposition that higher expected costs of non-compliance with statutory disclosure requirements compared to professional standards provide less incentives for audit...

This research involves a review of the submissions to a 2005/06 Australian Government Inquiry into Corporate Social Responsibility. The Inquiry was established to investigate whether corporate social responsibilities and accountabilities should be regulated, or left to be determined by market...