haku: @indexterm Product differentiation / yhteensä: 236
viite: 108 / 236
| Tekijä: | Lee, D. S. |
| Otsikko: | Auditor market share, product differentiation and audit fees |
| Lehti: | Accounting and Business Research
1996 : AUTUMN, VOL. 26:4, p. 315-324 |
| Asiasana: | AUDIT COSTS AUDITORS MARKET SHARE PRODUCT DIFFERENTIATION |
| Kieli: | eng |
| Tiivistelmä: | This study examines the effects of auditor market share and product differentiation on audit fees. In the present study, the Hong Kong audit markets provides a unique setting in which a non-Big Six local auditor has a market share comparable to those of the third and fourth largest Big Six firms. This makes it feasible to control for the effects of market share via matching. Also, the wide disparity among the Big Six firms' market shares in Hong Kong makes it feasible to test for the effects of market power on audit fees. The results show that, consistent with prior studies, the Big Six audit firms charge higher audit fees than non-Big Six firms in the small auditee, but not the big auditee, market. This suggests that similar economic forces to those other audit markets are also at work in Hong Kong. |
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