메뉴 건너뛰기




Volumn 26, Issue 3-4, 1999, Pages 451-475

Auditor concentration: A replication and extension for the UK audit market 1991-1995

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0013441063     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/1468-5957.00263     Document Type: Article
Times cited : (55)

References (26)
  • 2
    • 84948868795 scopus 로고
    • Relation of profit rate to industrial concentration: American manufacturing 1936-40
    • Bain, J.S. (1951), 'Relation of Profit Rate to Industrial Concentration: American Manufacturing 1936-40', Quarterly Journal of Economics, Vol. 65.
    • (1951) Quarterly Journal of Economics , vol.65
    • Bain, J.S.1
  • 3
    • 0003882668 scopus 로고
    • (Harvard University Press, Cambridge)
    • - (1956), Barriers to New Competition (Harvard University Press, Cambridge).
    • (1956) Barriers to New Competition
  • 4
    • 0000594253 scopus 로고
    • The changing structure of the market for audit services in the UK- A descriptive study
    • Beattie, V. and S. Fearnley (1994), 'The Changing Structure of the Market for Audit Services in the UK - A Descriptive Study', British Accounting Review, Vol. 26, pp. 301-22.
    • (1994) British Accounting Review , vol.26 , pp. 301-322
    • Beattie, V.1    Fearnley, S.2
  • 5
    • 0000423179 scopus 로고
    • The importance of audit firm characteristics and the drivers of auditor change in UK listed companies
    • - (1995), 'The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies', Accounting and Business Research, Vol. 25, No. 100, pp. 227-39.
    • (1995) Accounting and Business Research , vol.25 , Issue.100 , pp. 227-239
  • 6
    • 0032162260 scopus 로고    scopus 로고
    • Audit market competition: Auditor changes and the impact of tendering
    • - (1998), 'Audit Market Competition: Auditor Changes and the Impact of Tendering', British Accounting Review, Vol. 30, pp. 261-89.
    • (1998) British Accounting Review , vol.30 , pp. 261-289
  • 7
    • 77449093590 scopus 로고
    • Must smaller firms continue to lose out?
    • (March)
    • Briston, R. and M. Kedslie (1985), 'Must Smaller Firms Continue to Lose Out?', Accountancy (March), pp. 163-4.
    • (1985) Accountancy , pp. 163-164
    • Briston, R.1    Kedslie, M.2
  • 11
    • 0000597480 scopus 로고
    • Audit industry dynamics: Factors affecting changes in client-industry market shares
    • Autumn
    • Danos, P. and J.W. Eichenseher (1982), 'Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares', Journal of Accounting Research (Autumn), pp. 604-16.
    • (1982) Journal of Accounting Research , pp. 604-616
    • Danos, P.1    Eichenseher, J.W.2
  • 12
    • 0000235119 scopus 로고
    • The coefficient of resource utilisation
    • Debreu, G. (1957), 'The Coefficient of Resource Utilisation', Econometrica, Vol. 19.
    • (1957) Econometrica , vol.19
    • Debreu, G.1
  • 13
    • 0010127967 scopus 로고
    • The nature of competition in the auditing profession: A descriptive and normative view
    • (J.W. Buckley and F. Weston (eds.), (Lifelong Learning Publications)
    • Dopuch, N. and D. Simunic (1980), 'The Nature of Competition in the Auditing Profession: A Descriptive and Normative View', in J.W. Buckley and F. Weston (eds.), Regulation and the Accounting Profession (Lifelong Learning Publications), pp. 77-94.
    • (1980) Regulation and the Accounting Profession , pp. 77-94
    • Dopuch, N.1    Simunic, D.2
  • 14
    • 0001691607 scopus 로고
    • The analysis of industry- specific auditor concentration: Towards an explanatory model
    • Eichenseher, J.W. and P. Danos (1981), 'The Analysis of Industry - Specific Auditor Concentration: Towards an Explanatory Model', The Accounting Review, Vol. 56, No. 3 (July), pp. 479-92.
    • (1981) The Accounting Review , vol.56 , Issue.3 JULY , pp. 479-492
    • Eichenseher, J.W.1    Danos, P.2
  • 17
    • 0010080118 scopus 로고
    • Surrogates for audit fees in concentration studies- A research note
    • Fall
    • Moizer, P. and S. Turley (1987), 'Surrogates for Audit Fees in Concentration Studies - A Research Note', Auditing: A Journal of Practice and Theory (Fall), pp. 118-23.
    • (1987) Auditing: A Journal of Practice and Theory , pp. 118-123
    • Moizer, P.1    Turley, S.2
  • 18
    • 84912776798 scopus 로고
    • Changes in the UK market for audit services: 1972-1982
    • - (1989), 'Changes in the UK Market for Audit Services: 1972-1982', Journal of Business Finance & Accounting, Vol. 16, No. 1 (Spring), pp. 41-53.
    • (1989) Journal of Business Finance & Accounting , vol.16 , Issue.1 SPRING , pp. 41-53
  • 19
    • 0002731393 scopus 로고
    • Audit fees and auditor size: Further evidence
    • Palmrose, Z. (1986), 'Audit Fees and Auditor Size: Further Evidence', Journal of Accounting Research, pp. 97-110.
    • (1986) Journal of Accounting Research , pp. 97-110
    • Palmrose, Z.1
  • 20
    • 0007082260 scopus 로고    scopus 로고
    • UK auditor concentration: A descriptive note
    • Peel, M. (1997), 'UK Auditor Concentration: A Descriptive Note', Accounting and Business Research, Vol. 27, pp. 311-22.
    • (1997) Accounting and Business Research , vol.27 , pp. 311-322
    • Peel, M.1
  • 21
    • 0010956810 scopus 로고
    • An analysis of client-industry concentrations for large public accounting firms
    • October
    • Rhode, J.G., G.M. Whitsell and R.L. Kelly (1974), 'An Analysis of Client-Industry Concentrations for Large Public Accounting Firms', The Accounting Review (October), pp. 772-87.
    • (1974) The Accounting Review , pp. 772-787
    • Rhode, J.G.1    Whitsell, G.M.2    Kelly, R.L.3
  • 22
    • 84981860789 scopus 로고
    • Large companies and big eight: An overview
    • December
    • Schiff, A. and H.D. Fried. (1976), 'Large Companies and Big Eight: An Overview', Abacus (December), pp. 116-24.
    • (1976) Abacus , pp. 116-124
    • Schiff, A.1    Fried, H.D.2
  • 23
    • 0345852588 scopus 로고
    • Direct measurement of supplier concentration in the market for audit services
    • Fall
    • Tomczyk, S. and W.J. Read (1989), 'Direct Measurement of Supplier Concentration in the Market for Audit Services', Auditing: A Journal of Practice and Theory (Fall), pp. 98-106.
    • (1989) Auditing: A Journal of Practice and Theory , pp. 98-106
    • Tomczyk, S.1    Read, W.J.2
  • 24
    • 38149144890 scopus 로고
    • Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications
    • Tonge, S.D. and C.W. Wootton (1991), 'Auditor Concentration and Competition Among the Large Public Accounting Firms: Post-Merger Status and Future Implications', Journal of Accounting and Public Policy, Vol. 10, pp. 157-72.
    • (1991) Journal of Accounting and Public Policy , vol.10 , pp. 157-172
    • Tonge, S.D.1    Wootton, C.W.2
  • 26
    • 0000323917 scopus 로고
    • An analysis of large audit clients
    • April
    • Zeff, S.A. and R.L. Fossum (1967), 'An Analysis of Large Audit Clients', The Accounting Review (April), pp. 298-320.
    • (1967) The Accounting Review , pp. 298-320
    • Zeff, S.A.1    Fossum, R.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.