Audit Market Concentration and Audit Quality

Audit Market Concentration and Audit Quality

Policymakers and regulators have been concerned about the impact of audit market concentration resulting from decline in the number of audit firms due to mergers and the demise of Arthur Andersen. In this paper we find a positive association between audit market concentration (Herfindahl index) at t...

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書目詳細資料
Main Authors:	Sankaraguruswamy, Srinivasan, Kallapur, Sanjay, ZANG, Yoonseok
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2009
主題:	Audit market concentration audit market competition audit quality Accounting Business Law, Public Responsibility, and Ethics Corporate Finance
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/109
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