haku: @author Gigler, F. / yhteensä: 6
viite: 5 / 6
| Tekijä: | Gigler, F. Penno, M. |
| Otsikko: | Imperfect competition in audit markets and its effect on the demand for audit-related services |
| Lehti: | Accounting Review
1995 : APR, VOL. 70:2, p. 317-336 |
| Asiasana: | IMPERFECT COMPETITION AUDITING AUDITORS MARKETS |
| Kieli: | eng |
| Tiivistelmä: | The authors demonstrate that when cost differences among CPA firms serve as a source of economic rents to the incumbent auditor, the switching costs previously cited as the source of the auditors' rents may actually reduce the auditors' economic rents to the benefit of the client. This result has implications for how switching costs affect the way audit engagements are structured and how clients invest in their relationships with auditors. |
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