{"id":{"repo_id":"lethbridge","oai_identifier":"oai:opus.uleth.ca:10133/72"},"canonical_url":"https://search.dev.ndltd.org/etd/lethbridge/oai:opus.uleth.ca:10133/72","repository":{"repo_id":"lethbridge","name":"University of Lethbridge","base_url":"https://opus.uleth.ca/server/oai/request"},"display":{"title":"The changing competitive structure of the Canadian accounting market over a period of large firm merger activity","abstract":"My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period.","abstract_html":"My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period.","abstract_has_math":false,"creators":["Lubbers, Miranda Charmain","University of Lethbridge. 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Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period."]},{"key":"dc:description.other","label":"Dc Description Other","values":["My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period."]},{"key":"dc:title","label":"Title","values":["The changing competitive structure of the Canadian accounting market over a period of large firm merger activity"]}]}],"canonical_facts":{"dc:contributor.supervisor":["Lermer, George"],"dc:creator":["Lubbers, Miranda Charmain","University of Lethbridge. Faculty of Arts and Science"],"dc:date.accessioned":["2007-04-20T20:49:47Z"],"dc:date.available":["2007-04-20T20:49:47Z"],"dc:date.issued":["1996"],"dc:description":["xii, 149 leaves : ill. ; 28 cm."],"dc:description.abstract":["My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. 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Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. 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