Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Audit regulators around the world have expressed concern over market dominance by Big 4 accounting firms and the potential adverse effect it may have on the quality of audited financial statements. We use cross‐country variation in the audit market structure of 42 countries to examine two separate a...

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Veröffentlicht in:	Contemporary accounting research 2013-03, Vol.30 (1), p.325-355
Hauptverfasser:	Francis, Jere R., Michas, Paul N., Seavey, Scott E.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit offices Audit quality Audited financial statements Auditing Audits Big Four accounting firms Financial reporting International Market share Market shares Market structure Studies
Online-Zugang:	Volltext
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