Strategic entry deterrence in the audit industry : evidence from the merger of professional accounting bodies
Year of publication: |
2022
|
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Authors: | Cheng, Stephanie F. ; Hope, Ole-Kristian ; Hu, Danqi |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 1/2, p. 249-273
|
Subject: | audit fees | audit industry | Big-4 auditors | entry threats | industry competition | market structure | merger effects | occupational licensure | strategic entry deterrence | Markteintritt | Market entry | Wirtschaftsprüfung | Financial audit | Fusion | Merger | Wettbewerb | Competition | Marktstruktur | Market structure |
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