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Big 6 market shares based on aggregate national data have been used in prior research to infer market leadership and industry expertise, and to differentiate Big 6 accounting firms from one another. In this study it is demonstrated that further differences exist with respect to city-specific...
In this paper, we examine specific aspects of the responsiveness of the accounting profession in Australia to the written submissions of respondents to exposure drafts of accounting standards. Our findings suggest that the accounting profession has released standards which are consistent with...
Ferguson "et al." (2003) report that audit industry fee premia primarily reside with joint national and city-specific industry leadership as opposed to merely firm-wide (national) industry expertise, suggesting auditor choice among the Big 5 is best conceptualized on joint industry...