Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?

Anderson, 1994, The pricing of audit services: Further evidence from the Canadian market, Accounting and Business Research, 195, 10.1080/00014788.1994.9729479 Beattie, 1994, The changing structure of the market for audit services in the UK—A descriptive study, British Accounting Review, 301, 10.1006/bare.1994.1021 Buijink, 1993, 10 Campbell, 1985, Stochastic and nonstochastic determinants of changes in client–industry concentrations for large public-accounting firms, Journal of Accounting and Public Policy, 317, 10.1016/0278-4254(85)90005-5 Chan, 1993, Determinants of audit fees for quoted UK companies, Journal of Business Finance and Accounting, 765, 10.1111/j.1468-5957.1993.tb00292.x Christiansen, 1992, Big players and small players: A study of increasing concentration in the Danish market for auditing services, European Accounting Review, 277, 10.1080/09638189200000024 Chung, 1988, The pricing of audit services: The Canadian perspective, Contemporary Accounting Research, 19, 10.1111/j.1911-3846.1988.tb00693.x Corona Romero, E., Garcia Benau, M. A., Ruiz Barbadillo, E., & Vico Martinez, A. (1995). The audit market in Spain (Working paper). University of Valencia. Craswell, 1995, Auditor brand name reputations and industry specialization, Journal of Accounting and Economics, 297, 10.1016/0165-4101(95)00403-3 Danos, 1982, Audit industry dynamics: Factors affecting changes in client–industry market shares, Journal of Accounting Research, 604, 10.2307/2490888 Danos, 1986, Long-term trends toward seller concentration in the U.S. audit market, Accounting Review, 633 Defond, 2000, Auditor industry specialization and market segmentation: Evidence from Hong Kong, Auditing: A Journal of Practice and Theory, 49, 10.2308/aud.2000.19.1.49 Deis, 1996, The effect of auditor changes on audit fees, audit hours, and audit quality, Journal of Accounting and Public Policy, 55, 10.1016/0278-4254(95)00041-0 Dopuch, 1980, The nature of competition in the auditing profession: A descriptive and normative view Ettredge, 1990, Determinants of fee cutting on initial audit engagements, Journal of Accounting Research, 198, 10.2307/2491224 Firth, 1985, An analysis of audit fees and their determinants, Auditing: A Journal of Practice and Theory, 23 Francis, 1984, The effect of audit firm size on audit prices: A study of the Australian market, Journal of Accounting and Economics, 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, Accounting Review, 145 Francis, 1986, Audit prices, product differentiation and scale economies: Further evidence from the Australian market, Journal of Accounting Research, 383, 10.2307/2491141 Gul, 1999, Audit prices, product differentiation and economic equilibrium, Auditing: A Journal of Practice and Theory, 90, 10.2308/aud.1999.18.1.90 Lee, 1996, Auditor market share, product differentiation and audit fees, Accounting and Business Research, 315, 10.1080/00014788.1996.9729521 Loft, 1993, Audit concentration in Sweden and Denmark: A comparative analysis, 155 Marten, K. -U. (1996). The development of the audit market in Germany. Paper presented at the 19th annual congress of the European Accounting Association, Bergen, Norway. Menon, 2001, Long-term trends in audit fees, Auditing: A Journal of Practice and Theory, 115, 10.2308/aud.2001.20.1.115 Meuwissen, 1997, Audit market in the European Union: Regulation in Belgium, Germany and the Netherlands, 146 Minyard, 1991, The effect of Big 8 mergers on auditor concentration, Accounting Horizons, 79 Moizer, 1987, Surrogates for audit fees in concentration studies, Auditing: A Journal of Practice and Theory, 118 Palmrose, 1986, Audit fees and auditor size: Further evidence, Journal of Accounting Research, 405, 10.2307/2491144 Palmrose, 1986, The effect of non-audit services on the pricing of audit services: Further evidence, Journal of Accounting Research, 405, 10.2307/2491144 Parker, 1991, Significantly concentrated markets theory and evidence for the UK, International Journal of Industrial Organization, 585, 10.1016/0167-7187(91)90067-U Pearson, 1994, Competition in the market for audit services: The effect of supplier concentration on audit fees, Contemporary Accounting Research, 115, 10.1111/j.1911-3846.1994.tb00439.x Pong, 1999, Auditor concentration: A replication and extension for the UK audit market 1991–1995, Journal of Business Finance and Accounting, 451, 10.1111/1468-5957.00263 Pong, 1994, The determinants of audit fees; some empirical models, Journal of Business Finance and Accounting, 1071, 10.1111/j.1468-5957.1994.tb00365.x Rhode, 1974, An analysis of client–industry concentrations for large public accounting firms, Accounting Review, 772 Schiff, 1976, Large companies and the Big Eight: An overview, Abacus, 116, 10.1111/j.1467-6281.1976.tb00289.x Simunic, 1980, The pricing of audit service: Theory and evidence, Journal of Accounting Research, 161, 10.2307/2490397 Taffler, R. J., & Ramalinggam, K. S. (1982). The determinants of audit fees in the UK: An exploratory studies (Working paper). City University Business School: London, UK. Tonge, 1991, Auditor concentration and competition among the large public accounting firms: Post-merger status and future implication, Journal of Accounting and Public Policy, 157, 10.1016/0278-4254(91)90010-H Weets, 1997, Are the Big Six big in Belgium?, European Accounting Review, 6/4, 773, 10.1080/09638189700000017 Weiss, 1989 Wootton, 1994, Pre and post Big Eight mergers: Comparison of auditor concentration, Accounting Horizons, 58 Zeff, 1967, An analysis of large audit clients, Accounting Review, 298