Concentration et compétitivité du marché de l'audit en France:une étude longitudinale 1997-2003
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References listed on IDEAS
- Sumithira Thavapalan & Robyn Moroney & Roger Simnett, 2002. "The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: A note," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(2), pages 153-167.
- Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
- Tonge, Stanley D. & Wootton, Charles W., 1991. "Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 157-172.
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Keywordsconcentration; compétitivité; marché de l'audit; Big Six/Four; fusions de cabinets; competitiveness ; audit market; auditor mergers.;
- L13 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Oligopoly and Other Imperfect Markets
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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