search query: @author Jensen, K. / total: 4
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| Author: | Hackenbrack, K. Jensen, K. Payne, J. |
| Title: | The effect of a bidding restriction on the audit services market |
| Journal: | Journal of Accounting Research
2000 : AUTUMN, VOL. 38:2, p. 355-374 |
| Index terms: | BIDDING AUDITING SERVICE MARKETING |
| Language: | eng |
| Abstract: | Central to debates about the audit services market is the effect of competition on auditor performance. The economic performance of auditors has been examined in studies of pricing, labor allocation, and concentration statistics. The purpose of this study is to document the price and quality effects of an unusual state-mandated market restriction that required nonprice competition and prohibited price competition among auditors. |
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