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Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?

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  • Willekens, Marleen
  • Achmadi, Christina

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  • Willekens, Marleen & Achmadi, Christina, 2003. "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?," The International Journal of Accounting, Elsevier, vol. 38(4), pages 431-455.
  • Handle: RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455
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    References listed on IDEAS

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    1. Deis, Donald Jr. & Giroux, Gary, 1996. "The effect of auditor changes on audit fees, audit hours, and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 15(1), pages 55-76.
    2. Campbell, Terry L. & McNiel, Douglas W., 1985. "Stochastic and nonstochastic determinants of changes in client-industry concentrations for large public-accounting firms," Journal of Accounting and Public Policy, Elsevier, vol. 4(4), pages 317-328.
    3. Veronique Weets & Marc Jegers, 1997. "Are the 'Big Six' 'big' in Belgium?," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 773-789.
    4. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    5. Christopher K.M. Pong, 1999. "Auditor Concentration: A Replication and Extension for the UK Audit Market 1991-1995," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 451-475.
    6. Parker, S. C., 1991. "Significantly concentrated markets : Theory and evidence for the U.K," International Journal of Industrial Organization, Elsevier, vol. 9(4), pages 585-590, December.
    7. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    8. repec:bla:joares:v:28:y:1990:i:1:p:198-210 is not listed on IDEAS
    9. 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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    Citations

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    Cited by:

    1. Géraldine Broye & Laurent Weill, 2008. "The Effects of Concentration on Competition and Efficiency : Some Evidence from the French Audit Market," Working Papers of LaRGE Research Center 2008-04, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    2. Wouter Dutillieux & Donald Stokes & Marleen Willekens & Gary Monroe, 2013. "Strategic pricing by Big 4 audit firms in private client segments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 961-994, December.
    3. Verbruggen, Sandra & Christiaens, Johan & Reheul, Anne-Mie & Van Caneghem, Tom, 2011. "Audit pricing in a reformed nonprofit market," Working Papers 2011/29, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    4. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
    5. Sharad Asthana & Steven Balsam & Sungsoo Kim, 2009. "The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services," Accounting Research Journal, Emerald Group Publishing, vol. 22(1), pages 4-26, July.
    6. Brähler, Gernot & Brune, Philipp & Göttsche, Max, 2011. "Determinanten der Prüfungshonorare von Unternehmen aus der Medienbranche - eine empirische Untersuchung unter Einsatz einer Regressionsanalyse," Ilmenauer Schriften zur Betriebswirtschaftslehre, Technische Universität Ilmenau, Institut für Betriebswirtschaftslehre, volume 9, number 92011, April.
    7. Corten, Maarten & Steijvers, Tensie & Lybaert, Nadine, 2017. "The effect of intrafamily agency conflicts on audit demand in private family firms: The moderating role of the board of directors," Journal of Family Business Strategy, Elsevier, vol. 8(1), pages 13-28.
    8. repec:eee:advacc:v:29:y:2013:i:2:p:332-342 is not listed on IDEAS
    9. Peecher, Mark E., 2003. "Discussion of "Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition?"," The International Journal of Accounting, Elsevier, vol. 38(4), pages 457-460.
    10. Willekens, Marleen, 2003. "Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"," The International Journal of Accounting, Elsevier, vol. 38(4), pages 461-464.
    11. Numan, Wieteke & Willekens, Marleen, 2012. "An empirical test of spatial competition in the audit market," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 450-465.
    12. Tom Van Caneghem, 2010. "Audit pricing and the Big4 fee premium: evidence from Belgium," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 122-139, January.

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