This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing … with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We …

This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced … dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2002 and …