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Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares

Author

Listed:
  • DANOS, P
  • EICHENSEHER, JW

Abstract

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Suggested Citation

  • Danos, P & Eichenseher, Jw, 1982. "Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 604-616.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:604-616
    DOI: http://hdl.handle.net/10.2307/2490888
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    Citations

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    Cited by:

    1. Richard G. Zind & Daniel Zã‰Ghal, 1989. "Caractéristiques du secteur de la vérification au Canada," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 48-71, September.
    2. Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
    3. Paul Danos & John W. Eichenseher & Doris L. Holt, 1989. "Specialized knowledge and its communication in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 91-109, September.
    4. Emiliano Ruiz-Barbadillo & Nieves Gomez-Aguilar & Cristina De Fuentes-Barbera & Maria Antonia Garcia-Benau, 2004. "Audit quality and the going-concern decision-making process: Spanish evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 597-620.
    5. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
    6. Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe, 2014. "Earnings Management Surrounding CEO Turnover: Evidence from Korea," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 25-55, March.
    7. Richard G. Zind & Daniel Zã‰Ghal, 1989. "Some characteristics of the Canadian audit industry," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 26-47, September.
    8. Maxim Zagonov & Angela Kate Pettinicchio & Galla Salganik-Shoshan, 2017. "Audit quality, bank risks, and cross-country regulations," Economics Bulletin, AccessEcon, vol. 37(3), pages 1666-1687.
    9. Hsihui Chang & Charles Hsu & Zhiming Ma, 2022. "Does product similarity of audit clients influence audit efficiency and pricing decisions?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 807-840, May.
    10. Louis-Philippe Sirois & Sophie Marmousez & Dan A. Simunic, 2012. "Big 4 and non-Big 4 Audit Production Costs: Office Level Audit Technology and the Impact on Audit Fees," Post-Print hal-00691147, HAL.
    11. Like Jiang & Anne Jeny-Cazavan & Sophie Audousset-Coulier, 2012. "Who are Industry Specialist Auditors?," Post-Print hal-00691057, HAL.
    12. Tim Pearson & Greg Trompeter, 1994. "Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 115-135, June.
    13. Dan A. Simunic & Michael T. Stein, 1990. "Audit risk in a client portfolio context," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 329-343, March.
    14. Apostolos Ballas & Irene Fafaliou, 2008. "Market Shares and Concentration in the EU Auditing Industry: the Effects of Andersen’s Demise," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 14(4), pages 485-497, November.
    15. Dan A. Simunic & Michael T. Stein, 1990. "Le risque liéà la vérification envisagé dans le contexte du portefeuille de clients," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 344-360, March.
    16. repec:kap:iaecre:v:14:y:2008:i:4:p:485-497 is not listed on IDEAS
    17. Willekens, Marleen & Achmadi, Christina, 2003. "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?," The International Journal of Accounting, Elsevier, vol. 38(4), pages 431-455.
    18. Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman, 2020. "The effect of audit market structure on audit quality and audit pricing in the private‐client market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 456-488, March.
    19. Emma Avetisyan & Kai Hockerts, 2017. "Consolidation of the ESG Rating Industry as an Enactment of Institutional Retrogression," Post-Print hal-01695693, HAL.
    20. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
    21. Emilie Feldman, 2006. "A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 29(3), pages 193-212, November.
    22. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
    23. Brian Bratten & Monika Causholli & Thomas C. Omer, 2019. "Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 295-325, March.
    24. Charles Piot, 2007. "Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003," Post-Print halshs-00534787, HAL.
    25. Bills, Kenneth L. & Cobabe, Matthew & Pittman, Jeffrey & Stein, Sarah E., 2020. "To share or not to share: The importance of peer firm similarity to auditor choice," Accounting, Organizations and Society, Elsevier, vol. 83(C).

    More about this item

    Keywords

    Auditing; Market power; Economies of scale; Audit industry;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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