메뉴 건너뛰기




Volumn 45, Issue 2 I, 2002, Pages 375-399

The effect of the big eight accounting firm mergers on the market for audit services

(1)  Sullivan, Mary W a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0041668183     PISSN: 00222186     EISSN: None     Source Type: Journal    
DOI: 10.1086/340812     Document Type: Review
Times cited : (51)

References (25)
  • 2
    • 84934563465 scopus 로고
    • The price and profit effects of horizontal merger: A case study
    • Barton, David M., and Sherman, Roger. "The Price and Profit Effects of Horizontal Merger: A Case Study." Journal of Industrial Economics 33 (1984): 165-77.
    • (1984) Journal of Industrial Economics , vol.33 , pp. 165-177
    • Barton, D.M.1    Sherman, R.2
  • 3
    • 0034421912 scopus 로고    scopus 로고
    • Mergers in symmetric and asymmetric noncooperative auction markets: The effects on prices and efficiency
    • Dalkir, Serdar; Logan, John W.; and Masson, Robert T. "Mergers in Symmetric and Asymmetric Noncooperative Auction Markets: The Effects on Prices and Efficiency." International Journal of Industrial Organization 18 (2000): 383-413.
    • (2000) International Journal of Industrial Organization , vol.18 , pp. 383-413
    • Dalkir, S.1    Logan, J.W.2    Masson, R.T.3
  • 4
    • 0000715119 scopus 로고
    • Incentives to form coalitions with bertrand competition
    • Deneckere, Raymond, and Davidson, Carl. "Incentives to Form Coalitions with Bertrand Competition." Rand Journal of Economics 16 (1985): 473-86.
    • (1985) Rand Journal of Economics , vol.16 , pp. 473-486
    • Deneckere, R.1    Davidson, C.2
  • 5
    • 0041310717 scopus 로고    scopus 로고
    • The deal is done. The work begins
    • April 11, sect. 3, col. 6
    • Deutsch, Claudia H. "The Deal Is Done. The Work Begins." New York Times, April 11, 1999, sect. 3, p. 1, col. 6.
    • (1999) New York Times , pp. 1
    • Deutsch, C.H.1
  • 8
    • 0010127967 scopus 로고
    • The nature of competition in the auditing profession: A descriptive and normative view
    • edited by John W. Buckley and J. Fred Weston. Belmont, Cal.: Wadsworth, Inc.
    • Dopuch, Nicholas, and Simunic, Dan. "The Nature of Competition in the Auditing Profession: A Descriptive and Normative View." In Regulation and the Accounting Profession, edited by John W. Buckley and J. Fred Weston. Belmont, Cal.: Wadsworth, Inc., 1980.
    • (1980) Regulation and the Accounting Profession
    • Dopuch, N.1    Simunic, D.2
  • 11
    • 0041811348 scopus 로고    scopus 로고
    • An exploratory analysis of the 1989 accounting firm megamergers
    • Ivancevich, Susan H., and Zardkoohi, Asghar. "An Exploratory Analysis of the 1989 Accounting Firm Megamergers." Accounting Horizons 14 (2000): 389-401.
    • (2000) Accounting Horizons , vol.14 , pp. 389-401
    • Ivancevich, S.H.1    Zardkoohi, A.2
  • 12
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behavior, agency costs, and ownership structure
    • Jensen, Michael C., and Meckling, William H. "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure." Journal of Financial Economics 3 (1976): 305-60.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 13
    • 0027767127 scopus 로고
    • Mergers and market power: Evidence from the airline industry
    • Kim, E. Han, and Singal, Vijay. "Mergers and Market Power: Evidence from the Airline Industry." American Economic Review 83 (1993): 549-69.
    • (1993) American Economic Review , vol.83 , pp. 549-569
    • Kim, E.H.1    Singal, V.2
  • 14
    • 21844501555 scopus 로고
    • Lawsuits against auditors
    • Lys, Thomas, and Watts, Ross L. "Lawsuits against Auditors." Journal of Accounting Research 32, Suppl. (1994): 65-102.
    • (1994) Journal of Accounting Research , vol.32 , Issue.SUPPL. , pp. 65-102
    • Lys, T.1    Watts, R.L.2
  • 15
    • 21844525506 scopus 로고
    • The production of audit services: Evidence from a major public accounting firm
    • O'Keefe, Terrence B.; Simunic, Dan A.; and Stein, Michael T. "The Production of Audit Services: Evidence from a Major Public Accounting Firm." Journal of Accounting Research 32 (1994): 241-61.
    • (1994) Journal of Accounting Research , vol.32 , pp. 241-261
    • O'Keefe, T.B.1    Simunic, D.A.2    Stein, M.T.3
  • 16
    • 84881701153 scopus 로고
    • Oligopoly and the incentive for horizontal merger
    • Perry, Martin K., and Porter, Robert H. "Oligopoly and the Incentive for Horizontal Merger." American Economic Review 75 (1985): 219-27.
    • (1985) American Economic Review , vol.75 , pp. 219-227
    • Perry, M.K.1    Porter, R.H.2
  • 17
    • 0041811349 scopus 로고    scopus 로고
    • Horizontal mergers in the paper industry
    • Cambridge, Mass.: National Bureau of Economic Research
    • Pesendorfer, Martin. "Horizontal Mergers in the Paper Industry." Working Paper No. 6751. Cambridge, Mass.: National Bureau of Economic Research, 2002.
    • (2002) Working Paper No. 6751 , vol.6751
    • Pesendorfer, M.1
  • 18
    • 0032343126 scopus 로고
    • Do substantial horizontal mergers generate significant price effects? Evidence from the banking industry
    • Prager, Robin A., and Hannan, Timothy H. "Do Substantial Horizontal Mergers Generate Significant Price Effects? Evidence from the Banking Industry." Journal of Industrial Economics 46 (1988): 433-52.
    • (1988) Journal of Industrial Economics , vol.46 , pp. 433-452
    • Prager, R.A.1    Hannan, T.H.2
  • 20
    • 0001323145 scopus 로고    scopus 로고
    • Auditor resignations: Clientele effects and legal liability
    • Shu, Susan Zhan. "Auditor Resignations: Clientele Effects and Legal Liability." Journal of Accounting and Economics 29 (2000): 173-205.
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 173-205
    • Shu, S.Z.1
  • 21
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, Dan A. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research 18 (1980): 161-90.
    • (1980) Journal of Accounting Research , vol.18 , pp. 161-190
    • Simunic, D.A.1
  • 22
    • 0035583466 scopus 로고    scopus 로고
    • The competitive effects of not-for-profit hospital mergers: A case study
    • Vita, Michael G., and Sacher, Seth. "The Competitive Effects of Not-For-Profit Hospital Mergers: A Case Study." Journal of Industrial Economics 49 (2001): 63-84.
    • (2001) Journal of Industrial Economics , vol.49 , pp. 63-84
    • Vita, M.G.1    Sacher, S.2
  • 23
    • 84872494936 scopus 로고
    • Agency problems, auditing, and the theory of the firm: Some evidence
    • Watts, Ross L., and Zimmerman, Jerold L. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence." Journal of Law and Economics 26 (1983): 613-33.
    • (1983) Journal of Law and Economics , vol.26 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2
  • 24
    • 84986758771 scopus 로고
    • The effects of mergers on price and output: Two case studies from the airline industry
    • Werden, Gregory J.; Joskow, Andrew S.; and Johnson, Richard L. "The Effects of Mergers on Price and Output: Two Case Studies from the Airline Industry." Managerial and Decision Economics 12 (1991): 341-52.
    • (1991) Managerial and Decision Economics , vol.12 , pp. 341-352
    • Werden, G.J.1    Joskow, A.S.2    Johnson, R.L.3
  • 25
    • 84978545174 scopus 로고    scopus 로고
    • Menlo Park, Cal.: Data Financial Press, various years
    • Who Audits America. Menlo Park, Cal.: Data Financial Press, various years.
    • Who Audits America


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.