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Showing 1 to 3 of 3 for “"audit market concentration"”.
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The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… of financial statement disclosure regulation on auditor market concentration and audit fees. I compare auditor industry concentration rates between municipalities reporting under the Single Audit Act in the state of Michigan, which requires all local governments to follow GAAP reporting, with …
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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 …
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Labor supply and accounting firm mergers
… accounting labor supply shocks affect the audit market. Using a novel dataset that includes both large and small accounting firms, I identify labor supply shocks using the 150-Hour Rule and the Mobility Provision and investigate the resulting incidence of mergers and acquisitions (M&A). I …