Anticompetitive behaviour in the audit services market by the big audit firms: Evidence over time
نویسندگان
چکیده
منابع مشابه
The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*
We investigate whether the financial riskiness of large U.S. audit firm clienteles varied with the changing audit litigation liability environment during the period 1975–99. Partitioning the period of study into four distinct periods (a benchmark period (1975–84), a period of increasing concerns about litigation liability (1985–89), a period of lobbying for reform (1990–94), and a post-relief p...
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ژورنال
عنوان ژورنال: Corporate Ownership and Control
سال: 2013
ISSN: 1810-3057,1727-9232
DOI: 10.22495/cocv10i2art5