What question did this study set out to answer?

The aim is to explore how the mergers of eight large accounting firms affect auditor concentration in the U.S. accounting profession.

June 15, 2026

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The Effect of Big Eight Mergers on Auditor Concentration.

DMDonald H. MinyardUniversity of Alabama RTRichard H. TaborLehigh Valley Hospital-Pocono

Key Points

The aim is to explore how the mergers of eight large accounting firms affect auditor concentration in the U.S. accounting profession.
Analyzed prior studies on auditor concentration.
Examined the effect of proposed and actual mergers among the eight firms.
Utilized the Herfindahl index to measure concentration in the auditing industry.
Identified an increase in auditor concentration post-mergers.
Demonstrated significant implications for competition in the accounting profession.

Abstract

Abstract 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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Cite This Study

Minyard et al. (Sun,) studied this question.

synapsesocial.com/papers/6a2f9885a1cfeec4908298ed https://doi.org/https://doi.org/10.2308/ah-9604010154

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