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Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications

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  • Tonge, Stanley D.
  • Wootton, Charles W.

Abstract

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  • Tonge, Stanley D. & Wootton, Charles W., 1991. "Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 157-172.
    • Handle: RePEc:eee:jappol:v:10:y:1991:i:2:p:157-172
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    Citations

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    Cited by:

    1. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    2. Charles Piot, 2008. "Concentration et compétitivité du marché de l'audit en France:une étude longitudinale 1997-2003," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 31-63, December.
    3. K. A. Houghton & C. Dolley & C. A. Jubb & K. M. Chong, 2002. "Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing," Australian Accounting Review, CPA Australia, vol. 12(28), pages 50-57, November.
    4. Juan A. Toscano M. & Maria A. Garcia-Benau, 2014. "Structure and Nature of Competition in the Market for Financial Audit Services in Mexico," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 3(2), pages 1-10, October.
    5. 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.
    6. Charles Piot, 2007. "Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003," Post-Print halshs-00534787, HAL.
    7. Heuser, Simon & Quick, Reiner & Schmidt, Florian, 2015. "Die Anbieterkonzentration auf dem deutschen Prüfungsmarkt – Eine empirische Untersuchung der Jahre 2010-2013," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 81-109.
    8. Cahan, Steven & Hay, David & Li, Lina Z., 2021. "Audit firm merger and the strategic response by large audit firms," The British Accounting Review, Elsevier, vol. 53(3).
    9. Christopher Pong, 2004. "A descriptive analysis of audit price changes in the UK 1991-95," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 161-178.
    10. 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.
    11. repec:dau:papers:123456789/3505 is not listed on IDEAS
    12. Lai, Kam-Wah, 2019. "Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
    13. Emma Avetisyan & Kai Hockerts, 2017. "Consolidation of the ESG Rating Industry as an Enactment of Institutional Retrogression," Post-Print hal-01695693, HAL.
    14. 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.
    15. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.

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