Auditor concentration: a replication and extension for the UK audit market 1991-1995

Article Abstract:

The audit market in the UK is dominated by the four largest firms, namely, Coopers and Lybrand, KPMG Peat Marwick, Ernst and Young and Price Waterhouse. This is evident in an analysis of 1,401 auditors in the UK, the results of which clearly indicate the oligopolistic nature of the audit market in the country. The four firms in question controlled 60% of the total number of audits and earned 79% of the total audit fees. It was also found that there has been a significant slowdown in the rate of increase in market concentration in the UK.

Market share, Accounting firms, Accounting services

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Audit fees and auditor change; an investigation of the persistence of fee reduction by type of change

Article Abstract:

An examination of the effects of auditor change on audit fees in Great Britain demonstrates that price cutting and subsequent price recovery also occur in Europe. Corporate clients shifting to major firms experience the greatest reductions. Involuntary changes are found to be related to positive increases in fees while voluntary changes are linked to negative fee reductions. The results are robust with respect to model specification, proving that it is not right to attribute fee reductions to economies of scale or scope.

Research, Compensation and benefits, Accounting and auditing, Corporations, Professional fees, Corporations, British

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An experimental study of auditor analytical review judgements

Article Abstract:

Auditor analytical review judgements were studied.

Methods, Auditing

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