Changes in Audit Market Competition and the Big N Premium

We respond to calls for research into the effect of the decline in the number of Big N firms on market power and consequential impact on competition (U.S. Department of the Treasury 2008; European Commission 2010; U.K. House of Lords 2011) by analyzing the change in Big N audit fee premium over the...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Auditing : a journal of practice and theory 2012-08, Vol.31 (3), p.47-73
Hauptverfasser:	Carson, Elizabeth, Simnett, Roger, Soo, Billy S., Wright, Arnold M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit fees Auditing Auditors Audits Changes Competition Discounts Product differentiation Public companies Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!