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Konzentrationsentwicklungen auf dem deutschen und europäischen Prüfungsmarkt

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  • Kai-Uwe Marten

    (Universität Augsburg)

  • Wolfgang Schultze

    (Universität Augsburg)

Abstract

Summary This paper is motivated by the debate concerning the perceived dominance of large audit firms within the auditing profession. Criticism of this type is often based on the presumption that concentration is associated with monopoly power. The aim of this paper is to reexamine concentration in the German audit market by investigating the degree of concentration. Based on a sampIe of 250 non-financial companies, concentration is measured for the period 1990 to 1994. The results of this study are placed in perspective via cross-study (German audit market) and inter-country (European audit markets) comparisons. The macro-economic discussion is relevant for assessing criticisms of the market structure of auditing which typically focuses on aggregate market shares.

Suggested Citation

  • Kai-Uwe Marten & Wolfgang Schultze, 1998. "Konzentrationsentwicklungen auf dem deutschen und europäischen Prüfungsmarkt," Schmalenbach Journal of Business Research, Springer, vol. 50(4), pages 360-386, April.
    • Handle: RePEc:spr:sjobre:v:50:y:1998:i:4:d:10.1007_bf03371510
    DOI: 10.1007/BF03371510
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    References listed on IDEAS

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    1. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    2. Merete Christiansen & Anne Loft, 1992. "Big players and small players," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 277-301.
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