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Original Articles

Are the ‘Big Six’ ‘big’ in Belgium?

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Pages 773-789 | Published online: 07 Dec 2010

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (2)

Dirk Simons & Nicole Zein. (2016) Audit Market Segmentation – The Impact of Mid-tier Firms on Competition. European Accounting Review 25:1, pages 131-154.
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Heidi Vander Bauwhede & Marleen Willekens. (2004) Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market. European Accounting Review 13:3, pages 501-522.
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Articles from other publishers (13)

Liesbeth Averhals, Tom Van Caneghem & Marleen Willekens. (2020) Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market. Journal of International Accounting, Auditing and Taxation 40, pages 100337.
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Simon Dekeyser, Ann Gaeremynck & Marleen Willekens. (2019) Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing. Contemporary Accounting Research 36:2, pages 666-693.
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Sébastien Rocher. (2019) L’expert-comptable dans la culture populaire : une image ambiguë. ACCRA N° 4:1, pages 65-88.
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Amir Allam, Noha Ghattas, Amr Kotb & Mohamed Khaled Eldaly. (2017) Audit Tendering in the UK: A Review of Stakeholders' Views. International Journal of Auditing 21:1, pages 11-23.
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Will Ciconte, Walter Robert Knechel & Caren Schelleman. (2015) An examination of the relation between market structure and the profitability of audit engagements. Accounting & Finance 55:3, pages 749-781.
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Mathieu Luypaert & Tom Van Caneghem. (2014) Can Auditors Mitigate Information Asymmetry in M&As? An Empirical Analysis of the Method of Payment in Belgian Transactions. AUDITING: A Journal of Practice & Theory 33:1, pages 57-91.
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Laura Sierra, Ana Zorio & María A. García‐Benau. (2012) Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies. Corporate Social Responsibility and Environmental Management 20:6, pages 359-370.
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Dirk Simons. (2012) Zur Struktur des Marktes für AbschlussprüfungenThe audit market’s structure. Zeitschrift für Betriebswirtschaft 82:S5, pages 71-83.
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Tom Van Caneghem. (2010) Audit pricing and the Big4 fee premium: evidence from Belgium. Managerial Auditing Journal 25:2, pages 122-139.
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Marleen Willekens & Ann Vanstraelen. 2008. Auditing, Trust and Governance. Auditing, Trust and Governance 19 41 .
Heidi Vander Bauwhede, Marleen Willekens & Ann Gaeremynck. (2003) Audit firm size, public ownership, and firms' discretionary accruals management. The International Journal of Accounting 38:1, pages 1-22.
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Marleen Willekens & Christina Achmadi. (2003) Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?. The International Journal of Accounting 38:4, pages 431-455.
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Dirk Simons & Nicole Zein. (2014) Audit Market Segmentation The Impact of Mid-Tier Firms on Competition. SSRN Electronic Journal.
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