Concentration without differentiation: A new look at the determinants of audit market concentration

Beckmann, 1987 Craswell, 1995, Auditor brand name reputations and industry specializations, Journal of Accounting and Economics, 20, 297, 10.1016/0165-4101(95)00403-3 Conover, 1980 Danos, 1982, Audit industry dynamics, Journal of Accounting Research, 20, 604, 10.2307/2490888 Danos, 1986, Long-term trends toward seller concentration in the US audit market, The Accounting Review, 61, 633 Davis, 1993, Audit effort, audit fees and the provision of nonaudit services to audit clients, The Accounting Review, 68, 135 DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1 Dopuch, N., Simunic, D., 1980. Competition in auditing: an assessment. In: Symposium on Auditing Research IV. University of Illinois, Urbana-Champaign, pp. 401–450. Economist, 1997. Accountancy mergers meet resistance (December 13) 54. Eichenseher, 1981, The analysis of industry-specific auditor concentration, The Accounting Review, 56, 479 Ettredge, 1990, Determinants of fee-cutting on initial audit engagements, Journal of Accounting Research, 28, 198, 10.2307/2491224 Francis, 1984, The effect of audit firm size on audit prices, Journal of Accounting and Economics, 6, 133, 10.1016/0165-4101(84)90010-7 Francis, 1987, A test of audit pricing in the small-client segment of the US audit market, The Accounting Review, 62, 145 O'Keefe, 1994, The production of audit services, Journal of Accounting Research, 32, 241, 10.2307/2491284 Novak, G., 1998. Do clients care about the big 6 mega-mergers?. Accounting Today (March 16) 7. Palmrose, 1986, The effect of nonaudit services on the pricing of audit services, Journal of Accounting Research, 24, 405, 10.2307/2491144 Penno, 1996, The concentration of local markets, Accounting Horizons, 10, 88 Simunic, 1980, The pricing of audit services, Journal of Accounting Research, 18, 161, 10.2307/2490397 Simunic, D., 1997. Discussant's comments on R. Doogar and R. Easley. Competition in auditing revisited: theory and evidence re-examined, 1997 American Accounting Association Annual Meeting. Stevens, 1991 U.S. Congress Staff Study, 1976. The accounting establishment. Senate Committee on Government Operations, 94th Congress. Wall Street Journal, 1998. Ernst and KPMG cancel merger, citing regulatory, cultural issues February 16.