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This research investigates how the mergers of Big 8 accounting firms affect auditor concentration in the market.

Pre and Post Big 8 Mergers: Comparison of Auditor Concentration.

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This research investigates how the mergers of Big 8 accounting firms affect auditor concentration in the market.
Analyzed concentration ratios and Herfindahl indices from NYSE, AMEX, and OTC companies.
Examined audit fees from major accounting firms to assess concentration effects.
Discussed implications of mergers at the firm and industry levels.
Mergers increased concentration ratios across NYSE, AMEX, and OTC companies.
Movement toward equal size in four and six firm Herfindahl indices was observed post-merger.
Significant differences found between pre-merger Big 8 firms and today's largest firms at the eight firm level.

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Examines auditor concentration changes due to mergers of Big 8 firms, indicating market impacts on audit services.

Wootton et al. (1994) studied this question.

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