메뉴 건너뛰기




Volumn 15, Issue 3, 1998, Pages 385-404

Competition in auditing: Evidence from entry, exit, and market share mobility in Germany versus the Netherlands

Author keywords

[No Author keywords available]

Indexed keywords


EID: 3042972821     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1998.tb00565.x     Document Type: Article
Times cited : (19)

References (44)
  • 2
    • 4644288818 scopus 로고
    • Measuring the dynamics of market structure
    • _, and P. K. Gorecki. 1989. Measuring the dynamics of market structure. Annales d'Économie et de Statistique 4 (15/16): 315-32.
    • (1989) Annales d'Économie et de Statistique , vol.4 , Issue.15-16 , pp. 315-332
    • Gorecki, P.K.1
  • 3
    • 0026314464 scopus 로고
    • Firm entry and exit in the Canadian manufacturing sector, 1970-1982
    • _. 1991. Firm entry and exit in the Canadian manufacturing sector, 1970-1982. Canadian Journal of Economics 24 (2): 300-23.
    • (1991) Canadian Journal of Economics , vol.24 , Issue.2 , pp. 300-323
  • 5
    • 77953501013 scopus 로고
    • Market structure, oligopoly, and stability of market shares
    • Caves, R. E., and M. Porter. 1978. Market structure, oligopoly, and stability of market shares. Journal of Industrial Economics 26 (4): 289-313.
    • (1978) Journal of Industrial Economics , vol.26 , Issue.4 , pp. 289-313
    • Caves, R.E.1    Porter, M.2
  • 8
    • 0000597480 scopus 로고
    • Audit industry dynamics: Factors affecting changes in client-industry market shares
    • Danos, P., and J. W. Eichenseher. 1982. Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research 20 (2): 604-16.
    • (1982) Journal of Accounting Research , vol.20 , Issue.2 , pp. 604-616
    • Danos, P.1    Eichenseher, J.W.2
  • 9
    • 0040825417 scopus 로고
    • Long-term trends toward seller concentration in the U.S. audit market
    • _. 1986. Long-term trends toward seller concentration in the U.S. audit market. Accounting Review 61 (4): 633-50.
    • (1986) Accounting Review , vol.61 , Issue.4 , pp. 633-650
  • 10
    • 0038873618 scopus 로고    scopus 로고
    • Changes in concentration, turbulence, and the dynamics of market shares
    • Davies, S. W., and P. A. Geroski. 1997. Changes in concentration, turbulence, and the dynamics of market shares. Review of Economics and Statistics 79 (3): 383-91.
    • (1997) Review of Economics and Statistics , vol.79 , Issue.3 , pp. 383-391
    • Davies, S.W.1    Geroski, P.A.2
  • 11
    • 0010127967 scopus 로고
    • The nature of competition in the accounting profession: A descriptive and normative view
    • eds. J. W. Buckley and J. F. Weston, Belmont: Lifetime Learning Publications
    • Dopuch, N., and D. Simunic. 1980. The nature of competition in the accounting profession: A descriptive and normative view. In Regulation and the Accounting Profession, eds. J. W. Buckley and J. F. Weston, 77-94. Belmont: Lifetime Learning Publications.
    • (1980) Regulation and the Accounting Profession , pp. 77-94
    • Dopuch, N.1    Simunic, D.2
  • 12
    • 0000860267 scopus 로고
    • Patterns of firm entry and exit in U.S. manufacturing industries
    • Dunne, T., M. J. Roberts, and L. Samuelson. 1988. Patterns of firm entry and exit in U.S. manufacturing industries. RAND Journal of Economics 19 (4): 495-515.
    • (1988) RAND Journal of Economics , vol.19 , Issue.4 , pp. 495-515
    • Dunne, T.1    Roberts, M.J.2    Samuelson, L.3
  • 13
    • 0000375963 scopus 로고
    • Advertising, competition, and market share instability
    • Eckard, E. 1987. Advertising, competition, and market share instability. Journal of Business 60 (4): 539-52.
    • (1987) Journal of Business , vol.60 , Issue.4 , pp. 539-552
    • Eckard, E.1
  • 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. Accounting Review 56 (3): 479-92.
    • (1981) Accounting Review , vol.56 , Issue.3 , pp. 479-492
    • Eichenseher, J.W.1    Danos, P.2
  • 17
    • 0000426492 scopus 로고
    • The effect of audit-firm size on audit prices: A study of the Australian market
    • Francis, J. R. 1984. The effect of audit-firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6 (August): 133-51.
    • (1984) Journal of Accounting and Economics , vol.6 , Issue.AUGUST , pp. 133-151
    • Francis, J.R.1
  • 18
    • 0000980749 scopus 로고
    • Audit prices, product differentiation, and scale economies: Further evidence from the Australian market
    • _, and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research 24 (2): 383-93.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 383-393
    • Stokes, D.J.1
  • 20
    • 84984119326 scopus 로고
    • Changes in the structure of the auditing profession in Australia
    • Gilling, D. M., and P. J. Stanton. 1978. Changes in the structure of the auditing profession in Australia. Abacus 15 (June): 66-79.
    • (1978) Abacus , vol.15 , Issue.JUNE , pp. 66-79
    • Gilling, D.M.1    Stanton, P.J.2
  • 21
    • 0002333813 scopus 로고
    • Analysis of stability and change in market shares
    • Gort, M. 1963. Analysis of stability and change in market shares. Journal of Political Economy 54: 51-63.
    • (1963) Journal of Political Economy , vol.54 , pp. 51-63
    • Gort, M.1
  • 22
    • 0002181480 scopus 로고
    • Turnover of firms as a measure of market behavior
    • Hymer, S., and P. Pashigian. 1962. Turnover of firms as a measure of market behavior. Review of Economics and Statistics 44 (1): 82-7.
    • (1962) Review of Economics and Statistics , vol.44 , Issue.1 , pp. 82-87
    • Hymer, S.1    Pashigian, P.2
  • 25
    • 3042986214 scopus 로고
    • Concentratie op de markt voor accountantscontrole in Nederland
    • eds. C. Knoops, J. Dijksma, and W. M. du Pon, Groningen: Wolters-Noordhoff
    • _, and H. J. Deetman. 1990. Concentratie op de markt voor accountantscontrole in Nederland. In FMA-kroniek, eds. C. Knoops, J. Dijksma, and W. M. du Pon, 377-94. Groningen: Wolters-Noordhoff.
    • (1990) FMA-kroniek , pp. 377-394
    • Deetman, H.J.1
  • 28
    • 0344162540 scopus 로고    scopus 로고
    • Audit markets in the European Union: Regulation in Belgium, Germany, and the Netherlands
    • eds. M. Sherer and S. Turley, London: Paul Chapman Publishing
    • _, and S. J. Maijoor. 1997. Audit markets in the European Union: Regulation in Belgium, Germany, and The Netherlands. In Current Issues in Auditing. 3rd edition, eds. M. Sherer and S. Turley, 146-62. London: Paul Chapman Publishing.
    • (1997) Current Issues in Auditing. 3rd Edition , pp. 146-162
    • Maijoor, S.J.1
  • 30
    • 3042988709 scopus 로고
    • Explaining the international supply of auditors
    • Morse, D. 1993. Explaining the international supply of auditors. International Journal of Accounting 28 (4): 347-55.
    • (1993) International Journal of Accounting , vol.28 , Issue.4 , pp. 347-355
    • Morse, D.1
  • 31
    • 0042732054 scopus 로고
    • Entry, exit, and the competitive process
    • eds. P. A. Geroski and J. Schwalbach, Oxford: Basil Blackwell
    • Mueller, D. 1991. Entry, exit, and the competitive process. In Entry and Market Contestability: An International Comparison, eds. P. A. Geroski and J. Schwalbach, 1-22. Oxford: Basil Blackwell.
    • (1991) Entry and Market Contestability: An International Comparison , pp. 1-22
    • Mueller, D.1
  • 32
    • 0004193615 scopus 로고    scopus 로고
    • Hemel Hempstead: Prentice Hall Europe
    • thed. Hemel Hempstead: Prentice Hall Europe.
    • (1998) thed.
    • Nobes, C.1    Parker, R.2
  • 33
    • 0002731393 scopus 로고
    • Audit fees and auditor size: Further evidence
    • Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (1): 97-110.
    • (1986) Journal of Accounting Research , vol.24 , Issue.1 , pp. 97-110
    • Palmrose, Z.V.1
  • 34
    • 84984248116 scopus 로고
    • Competition in the market for audit services: The effect of supplier concentration on audit fees
    • Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research 11 (1-I): 115-35.
    • (1994) Contemporary Accounting Research , vol.11 , Issue.1 , pp. 115-135
    • Pearson, T.1    Trompeter, G.2
  • 35
    • 84928843731 scopus 로고
    • Market share instability in commercial airline markets and the impact of deregulation
    • Sandler R. D. 1988. Market share instability in commercial airline markets and the impact of deregulation. Journal of Industrial Economics 36 (3): 327-35.
    • (1988) Journal of Industrial Economics , vol.36 , Issue.3 , pp. 327-335
    • Sandler, R.D.1
  • 36
    • 3042951538 scopus 로고
    • The new industrial organization and the economic analysis of modern markets
    • ed. W. Hildenbrand, Cambridge: Cambridge University Press
    • Schmalensee, R. 1982. The new industrial organization and the economic analysis of modern markets. In: Advances in Economic Theory, ed. W. Hildenbrand, 253-85. Cambridge: Cambridge University Press.
    • (1982) Advances in Economic Theory , pp. 253-285
    • Schmalensee, R.1
  • 37
    • 70350108827 scopus 로고
    • Inter-industry studies of structure and performance
    • eds. R. Schmalensee, and R. D. Willig, Amsterdam: Elsevier Science Publishers
    • _. 1989. Inter-industry studies of structure and performance. In: Handbook of Industrial Organization. Vol. II, eds. R. Schmalensee, and R. D. Willig, 951-1009. Amsterdam: Elsevier Science Publishers.
    • (1989) Handbook of Industrial Organization , vol.2 , pp. 951-1009
  • 38
    • 0001364493 scopus 로고
    • The measurement of mobility
    • Shorrocks, A. 1978. The measurement of mobility. Econometrica 46 (5): 1013-24.
    • (1978) Econometrica , vol.46 , Issue.5 , pp. 1013-1024
    • Shorrocks, A.1
  • 40
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-90.
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 161-190
    • Simunic, D.A.1
  • 41
    • 0003496741 scopus 로고
    • Product differentiation in auditing: Auditor choice in the market for unseasoned new issues
    • Vancouver: The Canadian Certified General Accountants' Research Foundation
    • _, and M. T. Stein. 1987. Product differentiation in auditing: Auditor choice in the market for unseasoned new issues. Research monograph number 13. Vancouver: The Canadian Certified General Accountants' Research Foundation.
    • (1987) Research Monograph Number 13
    • Stein, M.T.1
  • 42
    • 0345852588 scopus 로고
    • Direct measurement of supplier concentration in the market for audit services
    • 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 9 (1): 98-106.
    • (1989) Auditing: A Journal of Practice and Theory , vol.9 , Issue.1 , pp. 98-106
    • Tomczyk, S.1    Read, W.J.2
  • 43
    • 0000323917 scopus 로고
    • An analysis of large audit clients
    • Zeff, S. A., and R. L. Fossum. 1967. An analysis of large audit clients. Accounting Review 42 (April): 298-320.
    • (1967) Accounting Review , vol.42 , Issue.APRIL , pp. 298-320
    • Zeff, S.A.1    Fossum, R.L.2
  • 44
    • 0040727853 scopus 로고
    • Some characteristics of the Canadian audit industry
    • Zind, R. G., and D. Zéghal. 1989. Some characteristics of the Canadian audit industry. Contemporary Accounting Research 6 (1): 26-47.
    • (1989) Contemporary Accounting Research , vol.6 , Issue.1 , pp. 26-47
    • Zind, R.G.1    Zéghal, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.