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

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  • Chia-Chi Lee

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  • 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
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    References listed on IDEAS

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    1. 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.
    2. 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.
    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.
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