A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen
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DOI: 10.1007/s11151-006-9117-5
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Cited by:
- Abidin, Shamharir & Beattie, Vivien & Goodacre, Alan, 2010. "Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003," The British Accounting Review, Elsevier, vol. 42(3), pages 187-206.
- 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.
- Joseph J. Gerakos & Chad Syverson, 2013. "Competition in the Audit Market: Policy Implications," NBER Working Papers 19251, National Bureau of Economic Research, Inc.
- 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.
- Chu, Ling & Simunic, Dan A. & Ye, Minlei & Zhang, Ping, 2018. "Transaction costs and competition among audit firms in local markets," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 129-147.
- Bedard, Jean C. & Hoitash, Udi & Hoitash, Rani, 2008. "Audit pricing and internal control disclosures among non-accelerated filers," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 103-126.
- Evans, Lawrance & Schwartz, Jeremy, 2014. "The effect of concentration and regulation on audit fees: An application of panel data techniques," Journal of Empirical Finance, Elsevier, vol. 27(C), pages 130-144.
- Justyna Godawska & Małgorzata Kutera, 2021. "Changes in the Concentration of the Audit Services Market in the Context of Mandatory Auditor Rotation in Poland and the United Kingdom," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 372-385.
- Fukukawa, Hironori & 福川, 裕徳 & Karube, Masaru & 軽部, 大, 2013. "Audit Firm Switch and Engagement Partner Continuance," IIR Working Paper 13-05, Institute of Innovation Research, Hitotsubashi University.
- Numan, Wieteke & Willekens, Marleen, 2012. "An empirical test of spatial competition in the audit market," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 450-465.
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Keywords
Arthur Andersen; accounting; audit fees; market concentration; market power; structure-performance hypothesis;All these keywords.
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