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| Author: | Lee, D. |
| Title: | Further evidence on auditor concentration: the case of a growing market |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:3, p. 234-250 |
| Index terms: | MARKETS AUDITORS INDUSTRIAL CONCENTRATION |
| Language: | eng |
| Abstract: | This paper analyzes changes in auditor concentration in one of the newly industrialized countries, Hong Kong. The usefulness of different measurement bases as possible surrogates for audit fees in concentration studies is also examined. Comparison of results in Hong Kong with those in the United States will reveal the process by which auditor concentration has evolved over time. An important finding is that stage-of -growth cycle may be another cause for auditor concentration. |
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