An empirical test of spatial competition in the audit market ¬リニ

Abstract

This study empirically examines the effects of competition through differentiation on audit pricing. Based on prior economic theory on differentiated-product markets (e.g., Hotelling, 1929; Tirole, 1988), we hypothesize that audit fees are affected by an auditor’s relative location in a market segment. We define audit markets per industry segment and U.S… (More)

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