IDEAS home Printed from https://ideas.repec.org/a/spr/qualqt/v44y2010i4p691-712.html
   My bibliography  Save this article

Audit market structure and related changes in Taiwan: the effects of CPA qualification changes and mergers

Author

Listed:
  • Chia-Chi Lee

Abstract

No abstract is available for this item.

Suggested Citation

  • Chia-Chi Lee, 2010. "Audit market structure and related changes in Taiwan: the effects of CPA qualification changes and mergers," Quality & Quantity: International Journal of Methodology, Springer, vol. 44(4), pages 691-712, June.
    • Handle: RePEc:spr:qualqt:v:44:y:2010:i:4:p:691-712
    DOI: 10.1007/s11135-009-9232-0
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s11135-009-9232-0
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s11135-009-9232-0?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Christopher K.M. Pong, 1999. "Auditor Concentration: A Replication and Extension for the UK Audit Market 1991-1995," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 451-475.
    2. Sumithira Thavapalan & Robyn Moroney & Roger Simnett, 2002. "The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: A note," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(2), pages 153-167, June.
    3. Walker, Kenton B. & Johnson, Eric N., 1996. "A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services," The International Journal of Accounting, Elsevier, vol. 31(1), pages 1-18.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Michael Firth & Thomas Lau, 2004. "Audit pricing following mergers of accounting practices: evidence from Hong Kong," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 201-213.
    3. 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.
    4. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
    5. Lasse Niemi, 2004. "Auditor size and audit pricing: evidence from small audit firms," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 541-560.
    6. 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.
    7. Derek Matthews & Michael Peel, 2003. "Audit fee determinants and the large auditor premium in 1900," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 137-155.
    8. Michael Peel & Roydon Roberts, 2003. "Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 207-233.
    9. Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
    10. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
    11. 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.
    12. Simon Segal & James Guthrie & Johannes Dumay, 2021. "Stakeholder and merger and acquisition research: a structured literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2935-2964, June.
    13. Bum†Jin Park, 2017. "Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance," Australian Accounting Review, CPA Australia, vol. 27(4), pages 382-399, December.
    14. Jane Hamilton & Yang Li & Donald Stokes, 2008. "Is the audit services market competitive following Arthur Andersen's collapse?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 233-258, June.
    15. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers 13/2013, Bank of Finland.
    16. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
    17. Leventis, Stergios & Weetman, Pauline & Caramanis, Constantinos, 2011. "Agency costs and product market competition: The case of audit pricing in Greece," The British Accounting Review, Elsevier, vol. 43(2), pages 112-119.
    18. 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.
    19. Dirk Simons & Nicole Zein, 2016. "Audit Market Segmentation -- The Impact of Mid-tier Firms on Competition," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 131-154, May.
    20. Fleischer, Rouven & Goettsche, Max & Schauer, Maximilian, 2017. "The Big 4 premium: Does it survive an auditor change? Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 103-117.
    21. Charles Piot, 2007. "Concentration Et Compétitivité Du Marché De L'Audit En France : Une Étude Longitudinale 1997-2003," Post-Print halshs-00534787, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:qualqt:v:44:y:2010:i:4:p:691-712. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.