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Some characteristics of the Canadian audit industry *

Some characteristics of the Canadian audit industry * Abstract. We examine some of the basic issues concerning concentration, the level of competition, and returns to scale in the Canadian audit industry. Our findings indicate that it may be more appropriate to construct the concentration indexes in terms of the “Big Seven” instead of the traditional “Big Eight” firms. The results also indicate that the industry is subject in the long run to constant returns to scale and imply fairly competitive markets for audit services. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Contemporary Accounting Research Wiley

Some characteristics of the Canadian audit industry *

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References (13)

Publisher
Wiley
Copyright
1989 Canadian Academic Accounting Association
ISSN
0823-9150
eISSN
1911-3846
DOI
10.1111/j.1911-3846.1989.tb00743.x
Publisher site
See Article on Publisher Site

Abstract

Abstract. We examine some of the basic issues concerning concentration, the level of competition, and returns to scale in the Canadian audit industry. Our findings indicate that it may be more appropriate to construct the concentration indexes in terms of the “Big Seven” instead of the traditional “Big Eight” firms. The results also indicate that the industry is subject in the long run to constant returns to scale and imply fairly competitive markets for audit services.

Journal

Contemporary Accounting ResearchWiley

Published: Sep 1, 1989

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