What question did this study set out to answer?

The aim is to assess the efficacy of various surrogates for audit fees in market concentration studies.

June 15, 2026Auditing A Journal of Practice & Theory

Surrogates for Audit Fees in Concentration Studies.

View Full Paper

Ask AI

Bookmark

The aim is to assess the efficacy of various surrogates for audit fees in market concentration studies.
Utilized U.K. audit fee data for analysis.
Evaluated three surrogates: number of audits, client sales, square root of client sales.
Compared concentration measures based on the audit fees with those using surrogates.
Concentration measures based on client sales provide overestimates of audit fees concentration.
Measures using the square root of client sales lead to underestimates.
Surrogates represent upper and lower bounds for market concentration in auditing.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Evaluates the effectiveness of different surrogates for audit fees in market concentration, suggesting implications for researchers without audit fee data.

Cite This Study

Moizer et al. (1987) studied this question.

synapsesocial.com/papers/6a2f98f8a1cfeec490829d43 https://doi.org/10.2308/ajpt-4684872

View Full Paper

Ask AI

Bookmark

Implication

Evaluates the effectiveness of different surrogates for audit fees in market concentration, suggesting implications for researchers without audit fee data.

Surrogates for Audit Fees in Concentration Studies.

Key Points

Discussion

Implication

Cite This Study

Surrogates for Audit Fees in Concentration Studies.

Key Points

Discussion

Implication

Cite This Study

Keep reading

Keep reading