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The market for public accounting services: Demand, supply and regulation

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  • Benston, George J.

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  • Benston, George J., 1985. "The market for public accounting services: Demand, supply and regulation," Journal of Accounting and Public Policy, Elsevier, vol. 4(1), pages 33-79.
    • Handle: RePEc:eee:jappol:v:4:y:1985:i:1:p:33-79
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    Cited by:

    1. Lyn Barkess & Roger Simnett & Paul Urquhart, 2002. "The Effect of Client Fee Dependence on Audit Independence," Australian Accounting Review, CPA Australia, vol. 12(28), pages 14-22, November.
    2. Breuer, Matthias & Le, Anthony & Vetter, Felix, 2023. "Audit mandates, audit firms, and auditors," Working Papers 333, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
    3. Ojah, Kalu & Muhanji, Stella & Kodongo, Odongo, 2020. "Insider trading laws and price informativeness in emerging stock markets: The South African case," Emerging Markets Review, Elsevier, vol. 43(C).
    4. Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan, 2023. "Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    5. Prem Sikka & Steven Filling & Pik Liew, 2009. "The audit crunch: reforming auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(2), pages 135-155, January.
    6. 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.
    7. Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
    8. Branson, Joel & Breesch, Diane, 2004. "Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study," The International Journal of Accounting, Elsevier, vol. 39(3), pages 307-326.
    9. Steven Maijoor & Willem Buijink & Roger Meuwissen & Arjen Van Witteloostuijn, 1998. "Towards the establishment of an internal market for audit services within the European Union," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 655-673.
    10. Ignace de Beedle & Nathalie Gonthier-Besacier & Alain Mikol, 2003. "Le développement des grands cabinets anglo-saxons d'audit en France," Post-Print halshs-00582758, HAL.
    11. Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
    12. Petro Lisowsky & Michael Minnis, 2020. "The Silent Majority: Private U.S. Firms and Financial Reporting Choices," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 547-588, June.
    13. Martin G. H. Wu, 2006. "An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 527-554, June.
    14. Chang, Wen-Ching & Chen, Yahn-Shir, 2015. "The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups," The International Journal of Accounting, Elsevier, vol. 50(2), pages 170-194.
    15. Gino Cattani & Johannes M. Pennings & Filippo Carlo Wezel, 2003. "Spatial and Temporal Heterogeneity in Founding Patterns," Organization Science, INFORMS, vol. 14(6), pages 670-685, December.

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