DisclosureIQ

S. public companies in their annual filings with the Securities and Exchange Commission (SEC). This dataset captures firm-level audit cost information across multiple years, enabling detailed analysis of audit pricing trends and corporate compliance behavior.

Origin and Purpose · SEC-Based Financial Disclosure Compilation: This dataset is derived from audit-fee information disclosed in public companies’ proxy SEC filings, ensuring standardized and regulated reporting across all covered firms. · Resource for Financial and Governance Analysis: Designed to support investors, researchers, regulators, and financial professionals in examining audit market dynamics, compliance costs, and changes in audit practices over time. Key Components of the Dataset · Audit Fee Data: Annual audit fees reported by publicly traded companies, reflecting costs associated with statutory financial statement audits.

Few key components include Audit Fees, Audit Related Fees, Tax Fees, and Other Fees. · Ticker-Level Coverage: Firm-level data covering all available publicly listed companies (tickers) included in SEC filings during the period. · Historical Time Series: Year-by-year audit fee records spanning 2004 through 2024 , enabling longitudinal analysis.

· Company Identifiers: Standardized identifiers (such as ticker symbols and Central Identifier Key) to support integration with other financial and market datasets. How You Can Leverage This Dataset · Financial and Accounting Research: Analyze trends in audit fees over time, including the impact of regulatory changes, firm size, or industry characteristics. · Corporate Governance and Compliance Analysis: Evaluate how audit costs relate to governance structures, risk profiles, and financial reporting quality.

· Investment and Risk Assessment: Support due diligence by examining audit fee patterns as indicators of complexity, risk, or financial transparency. · Audit Market and Industry Studies: Study auditor pricing behavior, market concentration, and competitive dynamics within the audit industry. · Regulatory and Policy Evaluation: Assess the effects of regulatory initiatives (such as post–Sarbanes-Oxley compliance requirements) on audit costs during the mid-2000s.