The effect of large audit firm mergers on audit pricing in the UK

Article Abstract:

The effects of mergers of large audit firms and the demise of Andersen on audit market concentration and merger pricing in the UK are studied. Results indicate that mergers contributed to higher concentration ratios, which are associated with higher audit fees.

Author: Pope, Peter F., McMeeking, Kevin P., Peasnell, Ken V.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
Auditing, Industrial concentration, Report

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Measuring large UK accounting firm profit margins, mergers and concentration: a political economy of the accounting firm

Article Abstract:

Research and analysis confirm that accounting firm mergers in the United Kingdom foster profit increases. Analysis included the monopoly capitalism model, salary data, and the construction of an indicator of concentration.

Author: Owen, Aneirin Sion
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
Acquisitions & mergers, Financial management, Mergers, acquisitions and divestments, Finance, Company acquisition/merger, Comparative analysis, Company financing, Profit margins

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Earnings management and the distribution of earnings relative to targets: UK evidence

Article Abstract:

The relationship between empirical earnings distribution and working capital accruals-based earnings management is presented.

Author: Gore, Pelham, Pope, Peter F., Singh, Ashni K.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
Corporate Profits, Management dynamics, Income Distribution, Accrual Accounting, Analysis, Management, Usage, Profit, Profits, Company business management, Accrual basis accounting

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Subjects list: United Kingdom, Economic aspects, Acquisitions and mergers, Influence, Accounting firms, Accounting services
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