Switching costs and market power in auditing : evidence from a structural approach
Qiang Guo, Christopher Koch, Aiyong Zhu
| Year of publication: |
2024
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| Authors: | Guo, Qiang ; Koch, Christopher ; Zhu, Aiyong |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 6, p. 219-245
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| Subject: | switching costs | auditor switching | auditor choice | auditor market power | audit market | audit market concentration | audit market segmentation | Marktmacht | Market power | Wirtschaftsprüfung | Financial audit | Wechselverhalten | Switching behaviour | Dienstleistungsqualität | Service quality | Marktsegmentierung | Market segmentation | Marktstruktur | Market structure | Jahresabschlussprüfung | Financial statement audit | Wettbewerb | Competition |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2022-0416 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135254