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| Author: | Walker, K. Johnson, E. |
| Title: | A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services |
| Journal: | International Journal of Accounting Education and Research
1996 : VOL. 31:1, p. 1-18 |
| Index terms: | ACCOUNTING EDUCATION RESEARCH MARKETS |
| Language: | eng |
| Abstract: | This paper reviews and summarizes extant research into auditor concentration, audit quality, and the determinants of audit fees in audit markets outside the United States. Similarities and differences between studies, including methodologies and findings, are discussed. The review identifies some structural differences in audit markets between studies that are traceable to divergences in economic, cultural and social norms across developed and developing nations. |
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