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The impact of the big 8 mergers on market power : evidence from the Hong Kong market
Lee, Dominica Suk-yee - In: Journal of international financial management and accounting 16 (2005) 1, pp. 69-96
Persistent link: https://www.econbiz.de/10002710980
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Der Einfluss von Unternehmenskulturen auf den Integrationsprozess bei Unternehmenszusammenschlüssen
Schubbe, Marcus O. - 1999
Persistent link: https://www.econbiz.de/10001502774
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ACCC assessment of the Coopers & Lybrand and Price Waterhouse Merger : analysis of competition in the provision of professional services by big six accounting firms
Goddard, Garry K. - In: Australian business law review 26 (1998) 6, pp. 402-417
Persistent link: https://www.econbiz.de/10001253546
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The effect of accounting firm mergers on international markets for accounting services
Choi, Mun Soo; Zéghal, Daniel - In: Journal of international accounting auditing & taxation 8 (1999) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10001445514
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Auditor Mergers, Audit Quality and Audit Fees : Evidence from the Pricewaterhousecoopers Merger in the UK
Jia, Yuping - 2012
Focusing on the merger of Price Waterhouse and Coopers & Lybrand in 1998, we document increased audit quality (measured … by earnings quality of the clients) for the merged firm and other big-X auditors 1 during the post-merger period because … and 2) the value relevance of earnings has significantly increased. Furthermore, we find evidence that in the post-merger …
Persistent link: https://www.econbiz.de/10013100120
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Aggregate Quasi Rents and Auditor Independence : Evidence from Audit Firm Mergers in China
Chan, K. Hung - 2015
more independent in the post-merger period only if the mergers increase the aggregate quasi rents at stake. Proxying audit … post-merger increase in the propensity for MAOs in this type of merger is positively associated with the magnitude of the …
Persistent link: https://www.econbiz.de/10013038269
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Strategic entry deterrence in the audit industry : evidence from the merger of professional accounting bodies
Cheng, Stephanie F.; Hope, Ole-Kristian; Hu, Danqi - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 249-273
Persistent link: https://www.econbiz.de/10013166734
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Auditor Reverse Merger Expertise : Evidence from Chinese Reverse Merger Companies
Mao, Juan - 2017
This study investigates if hiring auditors with Chinese reverse-merger expertise affected 182 Chinese companies that … executed reverse mergers with U.S. shell companies from 2003 to 2011 to become U.S. publicly traded companies (Chinese Reverse-merger …
Persistent link: https://www.econbiz.de/10012958434
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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 of audit hours in China. We find a significant reduction in audit hours, unaccompanied by a deterioration in audit quality, of merged audit firms. Further, we find a larger...
Persistent link: https://www.econbiz.de/10012904124