Please use this identifier to cite or link to this item: http://pandora.lib.unipi.gr/jspui/handle/unipi/1602
Title: Market Shares and Concentration in the EU Auditing Industry: the Effects of Andersen’s Demise
Authors: 
Citation: International Advances in Economic Research Journal, Nov. 2008, Vol. 14, No. 4, pp. 485-497
Abstract: This paper describes and analyses changes at the concentration level of the audit services markets in 15-EU member-countries. The sample consists of 2,862 clients of auditing firms for the period 1998 to 2004. The findings of the research show that concentration in the aggregate sample increased over time. Concentration in the audit markets of the EU-15 member-countries exhibits substantial variation across countries while average concentration, before and after Arthur Andersen’s dissolution, has increased in 12 and declined in three countries. Results segmented by economic sectors indicate that the concentration increased in all sectors except Energy, which is the sector with the highest concentration. Overall, the empirical results suggest that there are complexities in our understanding of auditing services markets for competition purposes.
URI: http://pandora.lib.unipi.gr/jspui/handle/unipi/1602
URLs: http://link.springer.com/content/pdf/10.1007%2Fs11294-008-9167-6.pdf
Appears in Collections:Δημοσιεύσεις σε Περιοδικά

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