Construct · 1 fields · 1 citations

audit market concentration: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
audit marketconcentration1 CONSTRUCTAudit marketFRANCIS · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the degree to which a few large audit firms dominate a market's audit supply, studied for its effects on fees and audited earnings quality.

In auditing, audit market concentration refers to the degree to which a few large audit firms dominate a market's audit supply, studied for its effects on fees and audited earnings quality. This meaning comes from Francis (2012) in Contemporary Accounting Research.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructconcentration4 fields · 4 citationsjingle · one word, four constructsdegree1 fields · 1 citationsanchor · a standalone construct

References

  1. Francis, J. R., Michas, P. N., & Seavey, S. E. (2012). Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries. Contemporary Accounting Research, 30(1), 325-355. https://doi.org/10.1111/j.1911-3846.2012.01156.x

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