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| Author: | Schaen, M. Maijoor, S. |
| Title: | The structure of the Belgian audit market: the effects of client's concentration and capital market activity |
| Journal: | International Journal of Auditing
1997 : JUN, VOL. 1:2, p. 151-161 |
| Index terms: | BELGIUM AUDITING MARKETS |
| Language: | eng |
| Abstract: | Most national audit markets are dominated by a few relatively equal-sized international audit firms. The likelihood of collusive behaviour in the market for audits is affected by the combined market share of the leading audit firms. This paper provides empirical evidence on the structure of the market for audits in Belgium. The main data set used in the study consists of about 10500 clients of Belgian audit firms in the year 1987. In that year only a publication containing detailed information on auditor - client relationships was published for the Belgian audit market. |
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