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The effect of a bidding restriction on the audit services market

Author

Listed:
  • Hackenbrack, K
  • Jensen, KL
  • Payne, JL

Abstract

No abstract is available for this item.

Suggested Citation

  • Hackenbrack, K & Jensen, KL & Payne, JL, 2000. "The effect of a bidding restriction on the audit services market," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 355-374.
    • Handle: RePEc:bla:joares:v:38:y:2000:i:2:p:355-374
    DOI: http://hdl.handle.net/10.2307/2672937
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
    2. Blankley, Alan & MacGregor, Jason & Mowchan, Michael J., 2021. "Bidding on new audit clients: Avoiding the winner’s curse," Business Horizons, Elsevier, vol. 64(1), pages 107-117.
    3. Wenxia Ge & G. Whitmore, 2010. "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, vol. 34(1), pages 81-93, January.
    4. David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.
    5. Benedikt Koehler, 2006. "Audit Market Failure," Economic Affairs, Wiley Blackwell, vol. 26(3), pages 67-69, September.
    6. Karl E. Hackenbrack & Chris E. Hogan, 2002. "Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change," Contemporary Accounting Research, John Wiley & Sons, vol. 19(2), pages 195-223, June.
    7. Michael E. Doron, 2023. "Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 847-871, September.
    8. Timothy B. Bell & Rajib Doogar & Ira Solomon, 2008. "Audit Labor Usage and Fees under Business Risk Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 729-760, September.
    9. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.

    More about this item

    Keywords

    Auditing; Competition; Audit quality; Auditor performance;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms

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