AUDITOR CONCENTRATION AND MARKET SHARES IN THE US: 1988–1999 A DESCRIPTIVE NOTE

Autor:	Stuart Michelson, Carel M. Wolk, Charles W. Wootton
Rok vydání:	2001
Předmět:	Factor market business.industry Accounting Market analysis Market share analysis Business Audit Market microstructure Market share Domestic market Accounting firm
Zdroj:	The British Accounting Review. 33:157-174
ISSN:	0890-8389
DOI:	10.1006/bare.2001.0159
Popis:	This paper examines from a historical perspective the effects of the Big Eight and Big Six accounting firm mergers on concentration measures and market share percentages of major accounting firms in the US large company audit market. Concentration ratios and Herfindahl indices reflect an increasingly concentrated audit market, though individual firms differ in their success at capturing market shares in the three exchanges examined, as well as in their ability to capture newly listed companies or companies switching auditors over the 1988 to 1999 period.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7642ee6612fb378c651d54e7fb8c9bef https://doi.org/10.1006/bare.2001.0159 Zobrazit plný text záznamu Full Text from ScienceDirect