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Auditor Expertise in Mergers and Acquisitions
Gal-Or, Ronen; Hoitash, Rani; Hoitash, Udi - 2022
We contribute to the literature on auditor’s task-specific expertise by examining the role of auditor experience in mergers and acquisitions (M&A), a complicated and increasingly prevalent corporate event that can give rise to misreporting. We find that in industries with more complex...
Persistent link: https://www.econbiz.de/10013306198
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On the Benefits of Audit Market Consolidation : Evidence from Merged Audit Firms
Gong, Qihui - 2019
We examine efficiency improvement associated with audit firm mergers. Our analysis is made possible by a unique dataset … arising from horizontal mergers. However, enhanced efficiency does not necessarily reduce audit fees. Instead, we find an …
Persistent link: https://www.econbiz.de/10012904124
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Do Acquirers Retain or Attract Customers Following Mergers and Acquisitions? Evidence from the Audit Industry
Mason, Paul - 2020
to mergers broadly, and to study several audit market dynamics. Unlike most merger settings that primarily allow … that the number of clients switching to the acquiring auditor increases following the merger, however we find that this is … evidence that the merger generates a sustained gain in market share or significant increase in aggregate fees. Our study is …
Persistent link: https://www.econbiz.de/10012826641
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Do Critical Audit Matters Provide Decision-Relevant Information to Investors? Evidence from Merger and Acquisition Announcements
Abbott, Lawrence; Buslepp, William L. - 2022
investors react more negatively to merger and acquisition announcements when the audit report preceding the announcement …
Persistent link: https://www.econbiz.de/10014078748
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Shared Auditors in Mergers and Acquisitions
Dhaliwal, Dan S. - 2015
We examine the impact of shared auditors, defined as audit firms that provide audit services to a target and its acquirer firm prior to an acquisition, on transaction outcomes. We find shared auditors are observed in nearly a quarter of all public acquisitions and targets are more likely to...
Persistent link: https://www.econbiz.de/10013035695
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Common Auditors in Mergers and Acquisitions : The Impact on Post-Acquisition Financial Reporting Quality and Audit Fees
Ai, Xi; Doucet, Andrew; Myers, Linda A.; Schmardebeck, Roy - 2022
Prior research documents improvements in pre-acquisition outcomes when acquirer and target firms engage the same audit firm to perform their financial statement audits before the acquisition. In contrast to prior studies, we examine whether the advantages of engaging a common auditor prior to an...
Persistent link: https://www.econbiz.de/10013309623
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Shared Auditors in Mergers and Acquisitions
Dhaliwal, Dan S. - 2015
We examine the impact of shared auditors, defined as audit firms that provide audit services to a target and its acquirer firm prior to an acquisition, on transaction outcomes. We find shared auditors are observed in nearly a quarter of all public acquisitions and targets are more likely to...
Persistent link: https://www.econbiz.de/10013028854
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Mergers, litigation and efficiency
Gürtler, Oliver; Kräkel, Matthias - 2006
. Even if market concentration and technological disadvantages lead to a significant welfare reduction after merger, from …
Persistent link: https://www.econbiz.de/10010343946
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Mergers between regulated firms with unknown efficiency gains
Fiocco, Raffaele; Guo, Gongyu - 2014
can lead to a softer merger policy when competition is weaker. … merger between regulated firms when cost synergies are uncertain before the merger and their realization becomes private … information of the merged firm. The optimal merger policy trades off potential cost savings against regulatory distortions from …
Persistent link: https://www.econbiz.de/10010358241
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The effect of accounting firm mergers on the market for audit services : New Zealand evidence
Baskerville, Rachel; Hay, David - In: Abacus : a journal of accounting, finance and business … 42 (2006) 1, pp. 87-104
Persistent link: https://www.econbiz.de/10003537405