A Review of Australian Audit Pricing Literature

A Review of Australian Audit Pricing Literature 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 is a useful occasion to review the existing Australian audit pricing research, since the audit fee disclosure advantage once enjoyed by Australian researchers has now effectively dissipated. Beginning with the origins and genesis of audit pricing research in Australia, this review then discusses the key contributions to the literature over time. It concludes with some brief discussion of potential research directions. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Research Journal Emerald Publishing

A Review of Australian Audit Pricing Literature

Accounting Research Journal, Volume 18 (2): 9 – Dec 1, 2005

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Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
1030-9616
DOI
10.1108/10309610580000675
Publisher site
See Article on Publisher Site

Abstract

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 is a useful occasion to review the existing Australian audit pricing research, since the audit fee disclosure advantage once enjoyed by Australian researchers has now effectively dissipated. Beginning with the origins and genesis of audit pricing research in Australia, this review then discusses the key contributions to the literature over time. It concludes with some brief discussion of potential research directions.

Journal

Accounting Research JournalEmerald Publishing

Published: Dec 1, 2005

Keywords: Audit pricing; Audit quality; Auditor industry specialization

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