The Effect of Audit Market Concentration on Audit Pricing and Audit Quality: The Role of the Size of the Audit Market
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens 2012)...
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| Format: | Others |
| Language: | en |
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LSU
2013
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| Online Access: | http://etd.lsu.edu/docs/available/etd-11082013-133239/ |