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Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership
Journal of Accounting, Auditing & Finance Pub Date : 2020-11-03 , DOI: 10.1177/0148558x20966249
Marleen Willekens 1, 2 , Simon Dekeyser 1 , Liesbeth Bruynseels 1 , Wieteke Numan 1
Affiliation  

This study examines whether auditor market power is associated with audit quality. Regulators around the world have repeatedly expressed concerns about the high levels of supplier concentration, th...

中文翻译:

重新审视审计师市场力量和审计质量:市场集中度、市场份额距离和领导力的影响

本研究考察审计师市场力量是否与审计质量相关。全球监管机构多次对供应商集中度高、...
更新日期:2020-11-03
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