haku: @indexterm GEARING / yhteensä: 211
viite: 39 / 211
Tekijä: | Doogar, R. Easley, R. F. |
Otsikko: | Concentration without differentation: A new look at the determinants of audit market concentration. |
Lehti: | Journal of Accounting & Economics
1998 : JUN, VOL. 25:3, p. 235-253 |
Asiasana: | Auditing Gearing Capacity Analytical review |
Vapaa asiasana: | Levereage |
Kieli: | eng |
Tiivistelmä: | The authors show that a model of undifferentiated price competition closely predicts US audit market concentration. Contracting practices, client size distributions and differences in auditor productivity jointly determine audit firms' market shares. In contrast to prior literature, neither quality differences nor economies of scale for larger firms are necessary in this model to explain audit market concentration. |
SCIMA