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Concentration without differentiation: A new look at the determinants of audit market concentration

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References

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2006Transnational regulation of professional services: Governance dynamics of field level organizational change539 cited
2019Regulatory Spillovers in Common Audit Markets63 cited
2013Competition in the Audit Market: Policy Implications59 cited
2011The Impact of the Big 4 Consolidation on Audit Market Share Equality54 cited
2018Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility48 cited
2007

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Audit quality attributes of European Union supreme audit institutions

46 cited

2006A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen45 cited

2018International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors44 cited

2010Firm Size and Industry Structure Under Human Capital Intensity: Insights from the Evolution of the Global Advertising Industry42 cited

2000An Exploratory Analysis of the 1989 Accounting Firm Megamergers40 cited

2003Audits as a Corporate Governance Mechanism: Evidence from the German Market34 cited

2014Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods28 cited

2019The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition23 cited

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

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

2013The Impact of Market Structure on Audit Price and Quality18 cited