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Big players and small players

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References

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1990After Virtue? Accounting as a Moral and Discursive Practice226 cited
1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares151 cited
1989Multinational service firms150 cited
2005OCCUPATIONS AND SOCIALSTRUCTURE131 cited
2004European Financial Reporting99 cited
1990Serving the Public Interest? A Critical Analysis of a Professional Claim85 cited
1990Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay76 cited
1991Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications54 cited
1989Changes In the Uk Market For Audit Services: 1972‐198254 cited

Cited by

1996A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services40 cited
2006The effect of accounting firm mergers on the market for audit services: New Zealand evidence36 cited
1997The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour36 cited

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1999Success in failure? Reflections on the changing Spanish audit environment33 cited

2008Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia33 cited

2017Joint Audit, Audit Market Structure, and Consumer Surplus30 cited

2001The emergence of the Big Five in Sweden29 cited

1997An exploratory investigation of industry specialization of large audit firms29 cited

1995Long‐Term Concentration in the Dutch Audit Market: The Use of Auditor Association Membership Lists in Historical Research28 cited

1998Assessing the impact of “liberalisation” on auditor behaviour25 cited

1999Concentration on the German Audit Market — An Empirical Analysis of the Concentration on the German Market for Stock Corporation Audits24 cited

1997Are the ‘Big Six’ ‘big’ in Belgium?24 cited

2020The Value of Auditor Industry Specialization - Evidence from a Structural Model21 cited

1999Concentration on the German audit market—an empirical analysis of the concentration on the German market for stock corporation audits21 cited

2010Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984–200621 cited