haku: @author Maijoor, S. / yhteensä: 7
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| Tekijä: | Maijoor, S. |
| Otsikko: | Economic effects of accounting regulation for public accountants: evidence from the Netherlandes |
| Lehti: | Accounting and Business Research
1994 : SUMMER, VOL. 24:95, p. 267-276 |
| Asiasana: | NETHERLANDS ACCOUNTANTS ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | This paper provides empirical evidence on the size of the audit market and the number of public accountants supplying services in an attempt to understand the effects of accounting regulation for public accountants. Intuitively, the size of the market for public accounting services would be expected to increase because of accounting regulation and have beneficial effects for public accountants. Two alternative explanations for the different findings for employed public accountant and partners are provided and discussed. |
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