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The aim is to understand how mergers affect auditor client portfolios and the rankings of auditing firms.

Corporate Mergers and Auditors' Client Portfolios.

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The aim is to understand how mergers affect auditor client portfolios and the rankings of auditing firms.
Analyzed client shifts from predecessor to successor auditors in firms registered with the SEC.
Ranked auditing firms based on three key dimensions identified as statistically significant.
Examined relationships between mergers, client portfolios, and firm rankings during 1980-1984.
No significant shifts were found between predecessor and successor auditors' clients.
Significant client shifts occurred from non-Big 8 to Big 8 firms due to mergers during the study period.
High-merger clients in the 1/1/80 client portfolios were associated with higher composite rankings of audit firms.

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This investigation reveals client shifts associated with mergers in auditing firms, suggesting implications for market dynamics.

Haskins et al. (1988) studied this question.

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