The changing U.S. audit market structure and pricing: Is there enough competition?
Thu, Dec 15, 2016
Prior governmental and academic research on the structure of the U.S. audit market suggests either no association between market concentration and audit fees or even a negative association, implying that greater concentration actually results in lower audit fees. However, this finding is opposite of what many would expect.
Spears School of BusinessResearch MinuteSchool of AccountingSpears ResearchResearchWatson Graduate School of Management
