Hamilton, Jane; Li, Yang; Stokes, Donald - In: Accounting and Finance 48 (2008) 2, pp. 233-258
This study investigates whether audit markets remain competitive in the wake of Arthur Andersen's demise and merger with Ernst & Young to create the Big Four. We conduct the study estimating audit fee models using Australian audit market data from both 2000 and 2003 to determine whether there is...