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The effect of accounting firm mergers on international markets for accounting services
16 references·7 citing·37 second hop
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Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Consumer Behavior, Retailer Power and Market Performance in Consumer Goods Industries (1974)Chapter 16 Inter-industry studies of structure and performance (1989)Output flexibility—A competitive advantage for small firms (1991)Does Size Matter in Firm Performance? Evidence from US Public Firms (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)Business Cycles and the Relationship between Concentration and Price-Cost Margins (1986)Strategic Group Formation and Performance: The Case of the U.S. Pharmaceutical Industry, 1963–1982 (1987)A New Way to Measure Competition (2008)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Auditor Independence and Audit Quality (2014)An Examination of Audit Delay: Further Evidence from New Zealand (1991)DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)A test of the free cash flow and debt monitoring hypotheses: (1997)Sectoral patterns of technical change: Towards a taxonomy and a theory (1984)First-mover advantages (1988)Sources, Procedures, and Microeconomic Effects of Innovation (2000)
this work references cited by second hop

References

  • 1971Industrial Market Structure and Economic Performance.6,267 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1988Tobin's q and the Importance of Focus in Firm Performance955 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2016On the Misuse of Accounting Rates of Return to Infer Monopoly Profits772 cited
  • 1983Structure-Profit Relationship at the Line of Business and Industry Level488 cited
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
  • 2016The Validity of ROI as a Measure of Business Performance207 cited
  • 1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares151 cited
  • 1983The Validity of Profits-Structure Studies with Particular Reference to the FTC's Line of Business Data137 cited
  • 1980Regulation and the accounting profession92 cited
  • 1971The Measurement of Corporate Rates of Return: A Generalized Formation92 cited
  • 1991Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications

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54 cited
  • 1989Changes In the Uk Market For Audit Services: 1972‐198254 cited
  • Cited by

    • 2019Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong37 cited
    • 2006The effect of accounting firm mergers on the market for audit services: New Zealand evidence36 cited
    • 2016The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience30 cited
    • 2008The importance of customers in mergers and acquisitions24 cited
    • 2014Audit Market Segmentation The Impact of Mid-Tier Firms on Competition20 cited
    • 2022Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market17 cited
    • 2012The causal correlations among market structure, conduct, and performance of the CPA industry17 cited