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Local competition and auditors' provision of non-audit services
Ho, Nam - In: Advances in accounting : a research annual 63 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014495789
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Is there a dark side of competition? : product market competition and auditor-client contracting
Li, Tianpei Constance; Walton, Stephanie - In: Advances in accounting : a research annual 62 (2023), pp. 1-20
Persistent link: https://www.econbiz.de/10014382187
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A review of the empirical literature on audit market concentration
Elbardan, Hany; Kotb, Amr; Ishaque, Maria - In: The international journal of accounting 58 (2023) 2, pp. 1-34
Persistent link: https://www.econbiz.de/10014304529
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How do auditors respond to client firms' technological peer pressure? : evidence from going-concern opinions
Xu, Xiaolu; Yang, Leo L.; Zhang, Joseph H. - In: Journal of business finance & accounting : JBFA 49 (2022) 9/10, pp. 1553-1580
Persistent link: https://www.econbiz.de/10013468704
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Product market competition and audit fees : evidence from the Chinese manufacturing industry
Zhang, Zhenbo; Zhang, Yuxuan; Yan, Mengfan - In: Pacific accounting review 35 (2023) 2, pp. 292-313
Persistent link: https://www.econbiz.de/10014229038
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Industry and City-Level Audit Market Concentration
Caban-Garcia, Maria T.; Cammack, Susan - 2011
We extend prior research examining the competitiveness of the US audit market by measuring concentration levels within client industry and within client location before and after the merger between Price Waterhouse and Coopers & Lybrand and before and after the dissolution of Arthur Andersen. We...
Persistent link: https://www.econbiz.de/10014186252
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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - National Bureau of Economic Research - 2024
, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated …
Persistent link: https://www.econbiz.de/10015056089
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Independence, low balling and learning effects
Simons, Dirk - 2007
Persistent link: https://www.econbiz.de/10013443332
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The effects of non-Big 4 mergers on audit efficiency and audit market competition☆
Kitto, Andrew R. - In: Journal of accounting and economics 77 (2024) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10015048301
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Winning at a losing game? : side-effects of perceived tournament promotion incentives in audit firms
Pruijssers, Jorien L.; Heugens, Pursey; Oosterhout, Hans van - In: Journal of business ethics : JBE 162 (2020) 1, pp. 149-167
Persistent link: https://www.econbiz.de/10012208189