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Caractéristiques du secteur de la vérification au Canada

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  • RICHARD G. ZIND
  • DANIEL ZÉGHAL

Abstract

Résumé. Les auteurs examinent certaines des questions fondamentales relatives à la concentration, à l'intensité de la concurrence et aux rendements d'échelle du secteur canadien de la vérification. Selon les résultats de leurs travaux, il pourrait être plus approprié de construire les indices de concentration en fonction des «sept grands» qu'en fonction des «huit grands» cabinets comme le veut la tradition. Les auteurs en viennent également à la conclusion que le secteur est assujetti à long terme à des rendements d'échelle constants et que le marché des services de vérification est assez concurrentiel.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:6:y:1989:i:1:p:48-71
    DOI: 10.1111/j.1911-3846.1989.tb00744.x
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    References listed on IDEAS

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    1. 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.
    2. Danos, P & Eichenseher, Jw, 1982. "Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 604-616.
    3. Haitovsky, Yoel, 1969. "Multicollinearity in Regression Analysis: Comment," The Review of Economics and Statistics, MIT Press, vol. 51(4), pages 486-489, November.
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