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Branchenspezialisierung und Marktkonzentration auf dem Abschlussprüfungsmarkt von kommunalen Unternehmen

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  • Haak, Marcel

Abstract

Industry specialization and market concentration are important issues for audit quality at an audit market. A high market concentration can have a negative effect on audit quality. Industry specialization is positively associated with audit quality. This article analyzes these issues for auditors of German municipal entities for the first time. Municipal entities of big cities (population higher than 100,000) and medium-sized towns (population higher than 20,000) are ex-amined for 2005 to 2013. The results show a low market concentration. Nevertheless, industry specialization exists on this audit market.

Suggested Citation

  • Haak, Marcel, 2017. "Branchenspezialisierung und Marktkonzentration auf dem Abschlussprüfungsmarkt von kommunalen Unternehmen," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 40(2-3), pages 199-216.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2017-2-3-199
    DOI: 10.5771/0344-9777-2017-2-3-199
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