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The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition · Study

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ArticleThe Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition

Andrew R. Kitto2019

OA

Articlegreen2019

The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition

Andrew R. Kitto

23 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Merger and Competition Analysis Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 1981Auditor size and audit quality 2014A review of archival auditing research 1980The Pricing of Audit Services: Theory and Evidence 1990Industrial market structure and economic performance 1990Modern industrial organization 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence

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2020Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*2014Why Did the Big 4 Get So Large? Evidence from Australia

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2019The effect of audit market structure on audit quality and audit pricing in the private‐client marketarticle · 13 shared references 2014Why Did the Big 4 Get So Large? Evidence from Australiapreprint · 13 shared references 2017Accounting Comparability, Audit Effort, and Audit Outcomesarticle · 11 shared references 2017Technical Inefficiency, Allocative Inefficiency, and Audit Pricingarticle · 11 shared references 2020Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Marketarticle · 10 shared references 2022Competition Effects on Audit Quality and Pricing in a Non-Big 4 Marketarticle · 10 shared references

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Year2019

Typearticle

Published2019-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2023.101618

openalex_workW4381486020

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