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| Tekijä: | Brozovsky, J. Mautz, D. Jr. |
| Otsikko: | Exploring the effects of advertising on audit markets: a laboratory investigation |
| Lehti: | Auditing: A Journal of Practice and Theory
1996 : FALL, VOL. 15:2, p. 1-11 |
| Asiasana: | AUDITING ADVERTISING MARKETS |
| Kieli: | eng |
| Tiivistelmä: | A series of rule changes in the late 1970s and early 1980s opened the door to advertising in the auditing profession. CPA practitioners have expressed a variety of concerns about the potential impact of permitting advertising. However, the use of advertising as a marketing tool is growing along with its perceived acceptability among auditors. Relatively little empirical evidence is available to evaluate concerns about the impact of advertising on competition in the market for independent audits. The current research uses an experimental markets methodology. |
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