Search Results - subject:"Audit Market Concentration"

A structured literature review of empirical research on mandatory auditor rotation

Florio, Cristina - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-26

Persistent link: https://www.econbiz.de/10015065817

The interdependence between market structure and the quality of audited reports : the case of non-audit services

Bleibtreu, Christopher; Stefani, Ulrike - In: Review of accounting studies 29 (2024) 2, pp. 1524-1574

Persistent link: https://www.econbiz.de/10015133621

Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?

Yeboah, Ebenezer Nana; Addai, Bismark; Appiah, Kingsley … - In: Cogent Business & Management 10 (2023) 1, pp. 1-29

This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees nexus. We use dataset from 100 quoted and...

Persistent link: https://www.econbiz.de/10014527577

The measure of concentration of audit markets in public interest entities in the Czech Republic and Slovakia

Dostálová, Pavlína; Formanová, Lucie; Mádr, Michal; … - In: Danube : law and economics review 14 (2023) 2, pp. 153-172

audit market concentration of public interest entities in the Czech Republic and Slovakia in the context of development in …

Persistent link: https://www.econbiz.de/10014463688

The audit market for listed Australian companies from 2012 to 2018 : a state of play

Carson, Elizabeth; Fu, Yi; Thürheimer, Ulrike; Xu, Yang - In: Australian journal of management 48 (2023) 3, pp. 524-549

Persistent link: https://www.econbiz.de/10014326160

Audit pricing puzzle: do audit firm industry specialization and audit report lag matter?

Yeboah, Ebenezer Nana; Addai, Bismark; Appiah, Kingsley … - In: Cogent business & management 10 (2023) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10014467145

The interdependence between market structure and the quality of audited reports: the case of non-audit services

Bleibtreu, Christopher; Stefani, Ulrike - In: Review of Accounting Studies 29 (2022) 2, pp. 1524-1574

audited reports. We show that the regulation's effects depend on the preexisting audit market concentration and the types of … further increase audit market concentration and decrease the quality of audited reports if the fees that auditors previously …

Persistent link: https://www.econbiz.de/10015407849

Switching costs and market power in auditing : evidence from a structural approach

Guo, Qiang; Koch, Christopher; Zhu, Aiyong - In: The accounting review : a publication of the American … 99 (2024) 6, pp. 219-245

Persistent link: https://www.econbiz.de/10015135254

Legal infrastructure construction and audit opinion : evidence from the implementation of China's new securities law

Li, Ziwei; Li, Xin - In: Finance research letters 69 (2024) 2, pp. 1-9

Persistent link: https://www.econbiz.de/10015191095

Audit market concentration, legal regime, and audit fees : an international investigation

Lee, Eugenia Y.; Choi, Jong-Hag; Kim, Eunhee; Sunwoo, … - In: International journal of auditing : IJA 28 (2024) 1, pp. 206-225

Persistent link: https://www.econbiz.de/10014468807