Analysis reveals how mergers of major accounting firms impact auditor concentration, suggesting significant implications for the profession.
Focuses on the effect of the mergers of eight large accounting firms in the United States to the accounting profession. Prior studies on auditor concentration; Effect of the proposed and actual mergers amongst the eight firms on auditor concentration; Herfindahl index as a preferred concentration measure for the auditing industry.
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Minyard et al. (1991) studied this question.
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