haku: @indexterm INDUSTRIAL CONCENTRATION / yhteensä: 232
viite: 38 / 232
| Tekijä: | Peel, M. J. |
| Otsikko: | UK auditor concentration: A descriptive note |
| Lehti: | Accounting and Business Research
1997 : AUTUMN, VOL. 27:4, p. 311-322 |
| Asiasana: | AUDITORS INDUSTRIAL CONCENTRATION UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | This study extends previous research, focused on listed markets by examining auditor concentration ratios across all corporate sub-markets. This study describes supplier concentration in the UK market for audit services. Individual and combined Big Six supplier concentration ratios are calculated with reference to the number of clients audited, corporate size and disclosed audit fees. The analysis is based on a large number of corporate audits, and indicates that, inter alia, corporate size is a key determinant of supplier concentration. Variations are reported in relation to individual auditors, auditee size and corporate sub-sectors. |
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