The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services
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- Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
More about this item
KeywordsAuditing; Non-Audit Services; Audit Market Concentration; Auditor Independence; Quality of Audited Financial Statements;
- D43 - Microeconomics - - Market Structure, Pricing, and Design - - - Oligopoly and Other Forms of Market Imperfection
- L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-02-27 (Accounting & Auditing)
- NEP-ALL-2012-02-27 (All new papers)
- NEP-COM-2012-02-27 (Industrial Competition)
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