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This research aims to investigate the structure and trends of seller concentration in the U.S. audit market from 1950 to 1980.

March 18, 2026The Accounting Review

Long-Term Trends Toward Seller Concentration in the U.S. Audit Market.

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This research aims to investigate the structure and trends of seller concentration in the U.S. audit market from 1950 to 1980.
Analyzed auditor selections made by 299 firms from 1964 to 1980
Examined changes in market shares of individual audit firms at four distinct time points: 1950, 1960, 1970, and 1980
Utilized two complementary empirical approaches for comprehensive insight
No substantial increase in aggregate Big Eight market share over the two decades studied
Findings suggest stable comparative advantages defined the market in this period
Significant intra-Big Eight competition observed for nonregulated clients

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Implication

Research analyzes trends in seller concentration and competition in the U.S. audit market over decades, indicating stable conditions and shifts among major firms.

Cite This Study

Danos et al. (1986) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4bef https://doi.org/10.2308/tar-4479043

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Implication

Research analyzes trends in seller concentration and competition in the U.S. audit market over decades, indicating stable conditions and shifts among major firms.

Long-Term Trends Toward Seller Concentration in the U.S. Audit Market.

Key Points

Discussion

Implication

Cite This Study

Long-Term Trends Toward Seller Concentration in the U.S. Audit Market.

Key Points

Discussion

Implication

Cite This Study

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