Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive

被引：14

作者：

Gerakos, Joseph ^{[1
]}

Syverson, Chad ^{[2
,3
]}

机构：

[1] Dartmouth Coll, Sch Business, 100 Tuck Hall, Hanover, NH 03755 USA

[2] Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA

[3] NBER, Chicago, IL USA

来源：

REVIEW OF ACCOUNTING STUDIES | 2017年 / 22卷 / 04期

关键词：

Auditing; Demand estimation; Competititon; SUPPLY-AND-DEMAND;

D O I：

10.1007/s11142-017-9418-y

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We discuss the discrete choice demand estimation methods applied by Guo et al. (2017) in the audit setting. We then review insights into audit market competition that demand estimation has already provided. We conclude that the audit market is far from perfectly competitive.

引用

页码：1582 / 1594

页数：13

共 19 条

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