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Imperfect Competition in Audit Market and its Effect on the Demand for Audit-Related Services.

Frank Gigler; Mark Penno

The Accounting Review 1995

Looks at the effect of imperfect competition in audit markets on the demand for audit-related services. Switching costs; Effect on structure of audit engagement structure and client-auditor relationship; Audit pricing; Low-balling; Auditor switching.

DOI
10.2308/tar-9505096117
Volume
70 (2)
Pages
317-336
Language
en
Export
BibTeX
Sources
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