haku: @author Marten, K.-U. / yhteensä: 2
viite: 1 / 2
« edellinen | seuraava »
| Tekijä: | Marten, K.-U. Schultze, W. |
| Otsikko: | Konzentrationsentwicklungen auf dem deutschen und europäischen Prüfungsmarkt |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1998 : VOL. 50:4, p. 360-386 |
| Asiasana: | AUDITING MARKET STRUCTURE MACROECONOMICS COMPARATIVE RESEARCH EUROPE GERMANY |
| Kieli: | ger |
| Tiivistelmä: | This paper is motivated by the debate concerning the perceived dominance of large audit firms within the auditing profession. Criticism of this type is often based on the presumption that concentration is associated with monopoly power. The aim of this paper is to reexamine concentration in the German audit market by investigating the degree of concentration. Based on a sample of 250 non- financial companies, concentration is measured for the period 1990 to 1994. The results of this study are placed in perspective via cross-study (German audit market) and inter- country (European audit markets) comparisons. The macro- economic discussion is relevant for assessing criticisms of the market structure of auditing which typically focuses on aggregate market shares. |
« edellinen | seuraava »
SCIMA