Rusmin, J-L.W. Mitchell Van der Zahn, Greg Tower, and Alistair Brown. 2009. “AUDITOR INDEPENDENCE AND EARNINGS MANAGEMENT: EVIDENCE OF NON-AUDIT FEES DISCLOSURE IN AUSTRALIA”. The Journal of Contemporary Issues in Business and Government 15 (1):91-111. https://cibgp.com/au/index.php/1323-6903/article/view/57.