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Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure

Author

Listed:
  • Yahn-Shir Chen
  • Kui-Ying Lin

Abstract

In this study, we compare the performance of audit firms under different market segments in different market structures. In terms of market segmentation, we classify audit firms into four groups: international, national, regional, and local audit firms. Further, we define the audit market structure as the Big 6, Big 5 and Big 4 periods. In addition, we take the alliance between audit firms and consulting companies into account. We find size matters. Specifically, firm performance of international firms is better than that of national, regional, and local firms in the Big 6, Big 5, and Big 4 periods. Firm performance of international firms in the Big 5 and Big 4 periods is inferior to that of the Big 6 period, but no significant difference in firm performance between Big 5 and Big 4 periods. Further, international firms outperform national, regional and local firms in the alliance performance during Big 5 and Big 4 periods, but they have no significant differences in alliance performance between Big 5 and Big 4 periods.

Suggested Citation

  • Yahn-Shir Chen & Kui-Ying Lin, 2023. "Size, Performance And Alliance: An Examination Of Market Segmentation And Market Structure," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 17(1), pages 71-92.
    • Handle: RePEc:ibf:ijbfre:v:17:y:2022:i:1:p:71-92
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    More about this item

    Keywords

    Market Segmentation; Market Structure; Strategic Alliance; Operating Performance; Audit Firms;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity

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