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European Accounting Review Volume 25, 2016 - Issue 1
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Original Articles

Audit Market Segmentation – The Impact of Mid-tier Firms on Competition

Dirk SimonsDepartment of Accounting, University of Mannheim, Mannheim, GermanyCorrespondence[email protected]
&
Nicole ZeinDepartment of Accounting, University of Mannheim, Mannheim, Germany
Pages 131-154 | Received 04 Jul 2013, Accepted 23 Sep 2014, Published online: 23 Dec 2014

Citations (12)

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Read on this site (2)

Esther Gal-Or & Ronen Gal-Or. (2022) A Theory of ‘Why and How’ Audit Firms Choose to Specialize. European Accounting Review 31:4, pages 819-842.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Articles from other publishers (10)

Christopher Bleibtreu & Ulrike Stefani. (2022) The interdependence between market structure and the quality of audited reports: the case of non-audit services. Review of Accounting Studies.
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Evgeny Petrov & Phillip C. Stocken. (2022) Auditor Specialization and Information Spillovers. The Accounting Review 97:7, pages 401-428.
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Tamer Elshandidy, Mohamed Khaled Eldaly & Magdy Abdel‐Kader. (2021) Independent oversight of the auditing profession: A review of the literature. International Journal of Auditing 25:2, pages 373-407.
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Mihai Carp & Costel Istrate. (2021) Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market. Sustainability 13:12, pages 6924.
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Marie-Claire Loison, Loïc Belze & Géraldine Hottegindre. (2020) European Reform of Statutory Audit and Market Structure: The Position of Audit Firms. Management international 24:1, pages 12-29.
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Deqiang Deng, Subin Wen, Fu-Hsiang Chen & Su-Li Lin. (2018) A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms. Journal of Cleaner Production 180, pages 603-616.
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Christopher Bleibtreu & Ulrike Stefani. (2017) The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration. The Accounting Review 93:1, pages 1-27.
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Minlei Ye. (2021) Theory of Auditing Economics: A Review of Analytical Auditing Research. SSRN Electronic Journal.
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Christopher Bleibtreu. (2017) The Effects of Mandatory Audit Firm Rotation on Big 4 and Mid-Tier Audit Firmss Market Shares and Client Importance. SSRN Electronic Journal.
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Christopher Bleibtreu & Ulrike Stefani. (2015) The Interdependence between the Structure of the Audit Market and the Quality of Audited Financial Statements: The Case of Non-Audit Services. SSRN Electronic Journal.
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