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Use of Market Power and Counterfactuals in New Zealand and Australian Competition Laws

Veljanovski, Cento - 2018

These two papers look at recent decisions and controversies surrounding the counterfactual test under s 36 of the New Zealand Commerce Act 1986, and s46 of the Australian Competition and Consumer Act 2010 respectively. In 2010 the New Zealand Supreme Court in 0867 affirmed the counterfactual as...

Persistent link: https://www.econbiz.de/10012940408

Higher Prices Expected from the Cingular/At&T Wireless Merger

Spiwak, Lawrence J. - 2013

-service ownership of wireline and wireless carriers will promote further price increases not measured by the merger simulation as …

Persistent link: https://www.econbiz.de/10014071443

Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees : Empirical Evidence

Griffin, Paul A. - 2009

This study examines the association between overseas and New Zealand governance regulatory reforms in New Zealand public companies' audit and non-audit fees. We state audit and non-audit fee models, and use temporal and IFRS indicator variables to relate the timing of the fee changes with the...

Persistent link: https://www.econbiz.de/10012720873

Audit Failure of New Zealand Finance Companies – An Exploratory Investigation

Kabir, Humayun - 2017

Purpose – The setting of private finance companies failing in New Zealand during 2006-12 was characterised by weaker corporate governance and enforcement of securities law. This paper explores audit failure in this setting and examines whether auditors erred in their audits of the failed...

Persistent link: https://www.econbiz.de/10012968424

Auditor Size and Audit Quality Revisited : The Importance of Audit Technology

Sirois, Louis-Philippe - 2020

both quality and price through fixed investments in technology, the level of which is increasing in both market size and …

Persistent link: https://www.econbiz.de/10012857516

Joint Audit, Audit Market Structure, and Consumer Surplus

Guo, Qiang - 2017

We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a...

Persistent link: https://www.econbiz.de/10012951529

The Role of Auditing in Corporate Governance in Australia and New Zealand : A Research Synthesis

Hay, David - 2017

Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. However, the interaction is not straight forward. To some extent,...

Persistent link: https://www.econbiz.de/10012968159

Do Consumers Value Price Transparency?

Seim, Katja - 2017

We examine the role of price transparency in consumer preferences and demand. We assemble a detailed dataset on the … driving school industry in Portugal to quantify how firms present the price of the course of instruction, and its individual … impact of varying levels of price information on demand. The results show that consumers are willing to pay a significant …

Persistent link: https://www.econbiz.de/10012967465

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Craswell, Allen T.; Francis, Jere R.; Taylor, Stephen L. - 2000

Between 1982 and 1987, the Australian audit market experienced an increase in price competition resulting from changes …

Persistent link: https://www.econbiz.de/10014043588

Meta-Regression in Auditing Research : Evaluating the Evidence on the Big Firm Premium

Hay, David - 2014

This paper applies meta-regression analysis to take stock of the results of auditing research examining the premium charged by the Big audit firms. The Big firm premium is overstated in research taken as a whole, as a result of publication bias, but publication bias is not so strong as to...

Persistent link: https://www.econbiz.de/10013069285

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