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Concentration without differentiation: A new look at the determinants of audit market concentration

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  • Doogar, Rajib
  • Easley, Robert F.

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  • Doogar, Rajib & Easley, Robert F., 1998. "Concentration without differentiation: A new look at the determinants of audit market concentration," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 235-253, June.
    • Handle: RePEc:eee:jaecon:v:25:y:1998:i:3:p:235-253
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    References listed on IDEAS

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    1. Palmrose, Zv, 1986. "The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 405-411.
    2. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    3. Ettredge, M & Greenberg, R, 1990. "Determinants Of Fee Cutting On Initial Audit Engagements," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 198-210.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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    Cited by:

    1. Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
    2. Joseph Gerakos & Chad Syverson, 2015. "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 725-775, September.
    3. Kitto, Andrew R., 2024. "The effects of non-Big 4 mergers on audit efficiency and audit market competition☆," Journal of Accounting and Economics, Elsevier, vol. 77(1).
    4. Charles Piot, 2007. "Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003," Post-Print halshs-00534787, HAL.
    5. duréndez gómez-guillamón, Antonio luis & maté sanchez-val, Mariluz, 2012. "The geographical factor in the determination of audit quality," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 287-310.
    6. Stefano Cascino & Ane Tamayo & Felix Vetter, 2021. "Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 111-161, March.
    7. Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H., 2021. "Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
    8. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    9. White, L.J., 2000. "Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead," New York University, Leonard N. Stern School Finance Department Working Paper Seires ec-00-04, New York University, Leonard N. Stern School of Business-.
    10. Andrew von Nordenflycht, 2011. "Firm Size and Industry Structure Under Human Capital Intensity: Insights from the Evolution of the Global Advertising Industry," Organization Science, INFORMS, vol. 22(1), pages 141-157, February.
    11. 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.
    12. Doogar, Rajib, 2001. "Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services"," The International Journal of Accounting, Elsevier, vol. 36(4), pages 423-428, 012.
    13. Maca Alexandru Ioan & Ionescu Andreea Gabriela, 2024. "Audit Market Concentration for Listed Entities in Romania and the Impact Following the Latest EU Audit Reform," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2100-2111.
    14. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
    15. Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.
    16. de Fuentes, Cristina & García Benau, María Antonia & Pucheta Martínez, María Consuelo & Ruiz Barbadillo, Emiliano, 2015. "El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 55-67.

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