This paper examines the effects of audit firm mergers and the demise of Andersens on market concentration, competitiveness and audit pricing in the UK. Our results indicate that the large audit firms increased their market share between 1985 and 2002 by merging and expanding into new sectors....

Abstract—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or...

This paper examines the methods currently employed to assess investment performance in the light of recent developments in the theory of capital asset pricing. There have been a considerable number of studies in the last decade on whether or not mutual funds' are able to achieve superior...

Purpose. This article considers whether the modular facet of popular ‘radex’ models of offender behaviour is falsifiable or a statistical inevitability when using Jaccard coefficient, as evidence from other domains suggests. Method. Data equivalent to that examined in previous papers, and...

This study compared the precision, accuracy, and efficiency of geographic profiles made by students to those made by mathematical algorithms. After making predictions on 20 maps, each depicting a different offense series, nearly half of the sampled students were instructed that "the majority of...