The effects of mandatory audit firm rotation on client importance and audit industry concentration
Year of publication: |
January 2018
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Authors: | Bleibtreu, Christopher ; Stefani, Ulrike |
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. 93.2018, 1, p. 1-27
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Subject: | audit market structure | client importance | concentration | mandatory audit firm rotation | market matching model | Wirtschaftsprüfung | Financial audit | Marktstruktur | Market structure | Dienstleistungsqualität | Service quality | Unternehmenskonzentration | Market concentration |
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