Table of contents - Special Issue: Competitiveness of the Audit Services Market
Guest Editors: Chris Pong
Effects of the PricewaterhouseCoopers merger on the UK audit services market
Darren Duxbury, Peter Moizer, Wan Azmimi Wan‐MohamedThis paper seeks to investigate the effect of the PricewaterhouseCoopers (PwC) merger on the market for audit services in the UK. To this end a “what if” analysis is conducted…
Determinants of audit fees for French quoted firms
Nathalie Gonthier‐Besacier, Alain SchattThis study seeks to contribute to the international literature by researching the factors influencing audit fees in France, where law requires a joint auditing process involving…
Auditor concentration in a joint‐auditing environment: the French market 1997‐2003
Charles PiotThe French law uses joint‐auditing as an audit quality device. This regulation also indirectly preserves market competition by reducing the domination of the large audit firms…
Choice of auditors and earnings management during the Asian financial crisis
Yew Ming Chia, Irvine Lapsley, Hing‐Wah LeeThis study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis.
Competition in the UK accounting services market
Kevin P. McMeekingThe purpose of this paper is to examine the relationship between market structure, competition and pricing in the UK accounting services market. This association is important…
Accounting firms cautiously maneuver in the new audit environment – a note
Albert L. Nagy, William J. CenkerThis paper seeks to discuss the effect that the Sarbanes‐Oxley Act (SOA) had on both the nature of the external audit function and overall audit quality. Additionally, it aims to…
Fifteen years of reformation – what next?
J.P. (Ian) PercyThis paper aims to look back from the point of view of a non‐executive director on the changes in the auditing profession in the last 15 years and to give reflections on the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou