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Some characteristics of the Canadian audit industry

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  • RICHARD G. ZIND
  • DANIEL ZÉGHAL

Abstract

. We examine some of the basic issues concerning concentration, the level of competition, and returns to scale in the Canadian audit industry. Our findings indicate that it may be more appropriate to construct the concentration indexes in terms of the “Big Seven†instead of the traditional “Big Eight†firms. The results also indicate that the industry is subject in the long run to constant returns to scale and imply fairly competitive markets for audit services.

Suggested Citation

  • Richard G. Zind & Daniel Zã‰Ghal, 1989. "Some characteristics of the Canadian audit industry," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 26-47, September.
    • Handle: RePEc:wly:coacre:v:6:y:1989:i:1:p:26-47
    DOI: 10.1111/j.1911-3846.1989.tb00743.x
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    References listed on IDEAS

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    1. Danos, P & Eichenseher, Jw, 1982. "Audit Industry Dynamics - Factors Affecting Changes In Client-Industry Market Shares," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 604-616.
    2. Haitovsky, Yoel, 1969. "Multicollinearity in Regression Analysis: Comment," The Review of Economics and Statistics, MIT Press, vol. 51(4), pages 486-489, November.
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    2. Schelleman, C.C.M., 2001. "Determinants of the profitability of audit engagements : an empirical study," Research Memorandum 037, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    3. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.

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