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.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
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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.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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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.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
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