Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications

6 references·16 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1971Industrial Market Structure and Economic Performance.6,267 cited
1971Industrial Market Structure and Economic Performance682 cited
1976Economics Private and Public Choice213 cited
1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares151 cited
1985The market for public accounting services: Demand, supply and regulation147 cited
1980Regulation and the accounting profession92 cited

Cited by

1996Auditor Market Share, Product Differentiation and Audit Fees53 cited
2006A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen45 cited
1992Big players and small players41 cited
2006The implications of merger for market share, audit pricing and non‐audit fee income40 cited
2000An Exploratory Analysis of the 1989 Accounting Firm Megamergers40 cited
1999The effect of accounting firm mergers on international markets for accounting services37 cited
2019Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong37 cited
2016The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience30 cited
1997

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

An exploratory investigation of industry specialization of large audit firms

29 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

2004A descriptive analysis of audit price changes in the UK 1991–9524 cited

2014An examination of the relation between market structure and the profitability of audit engagements22 cited

2006Influence of Banks on Company Auditor Choice: The Case of Japan21 cited

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

2005Concentration et spécialisation sectorielle des cabinets d'audit sur le marché des sociétés cotées en 1997-199819 cited