A Review of Australian Audit Pricing Literature

Ferguson, A

A Review of Australian Audit Pricing Literature

Ferguson, A

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Publication Type:: Journal Article
Citation:: Accounting Research Journal, 2005, 18 (2), pp. 54 - 62
Issue Date:: 2005-12-01

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Field	Value	Language
dc.contributor.author	Ferguson, A https://orcid.org/0000-0003-0535-0643	en_US
dc.date.issued	2005-12-01	en_US
dc.identifier.citation	Accounting Research Journal, 2005, 18 (2), pp. 54 - 62	en_US
dc.identifier.issn	1030-9616	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10312
dc.description.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. © 2005, Emerald Group Publishing Limited	en_US
dc.relation.ispartof	Accounting Research Journal	en_US
dc.relation.isbasedon	10.1108/10309610580000675	en_US
dc.title	A Review of Australian Audit Pricing Literature	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	18	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	18	en_US

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. © 2005, Emerald Group Publishing Limited

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http://hdl.handle.net/10453/10312