haku: @author Quick, R. / yhteensä: 10
viite: 7 / 10
| Tekijä: | Quick, R. Wolz, M. Seelbach, M. |
| Otsikko: | Die Struktur des Prüfungsmarktes für deutsche Aktiengesellschaften |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:8, p. 779-802 |
| Asiasana: | FINANCIAL STRUCTURE MERGERS AUDITORS EMPIRICAL RESEARCH GERMANY |
| Kieli: | ger |
| Tiivistelmä: | The audit market changed significantly over the last years. In particular, clients' internationalization and their extended service demands required a diversification that can only be delivered by big international audit firms. As a logical consequence, there were important mergers that lead to an increase of the market concentration. This study ana- lyses thoroughly the German audit market in order to discover if this concentration process continues and if there are unique German developments. The study deals with the 200 biggest German stock corporations in 1991 and 1994 to cover the largest market portion possible. In order to discover any concentration tendencies the number of audit engagements and auditor changes in the chosen market segment was analysed first before market shares and market concentration were investigated. |
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