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Industry Level Audit Pricing Competitiveness of the Japanese Market from Big 4 to Big 3 Period
https://doi.org/10.18999/ecos.65.3-4.57
https://doi.org/10.18999/ecos.65.3-4.57c937e2c1-af97-4b6a-b594-f5498a6d820f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
6_frendy (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2018-04-06 | |||||
| タイトル | ||||||
| タイトル | Industry Level Audit Pricing Competitiveness of the Japanese Market from Big 4 to Big 3 Period | |||||
| 言語 | en | |||||
| 著者 |
Frendy
× Frendy |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Audit pricing competitiveness | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Industry level market concentration | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Audit fee | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Big 3 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Japan | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The 2006 dissolution of PwC ChuoAoyama significantly changed market share composition of Japanese audit firms which marked the transition from Big 4 period to Big 3 period. This study aims to investigate audit market pricing competitiveness among individual audit firms at the industry level using a sample of Japanese firms listed in the First Section of Tokyo Stock Exchange during the transition from Big 4 period (2004-2005) to Big 3 period (2006-2011). The study investigates the pricing competitiveness among individual audit firms at the industry level by examining the association between audit fee as the dependent variable and as variable of interest while controlling for other variables affecting audit fee using panel fixed effects multivariate regression models. The results show that the audit pricing at the industry level among individual audit firms within Big N and non-Big N audit market remains competitive; even after considering the transition from the Big 4 to the Big 3 period. The competitive audit pricing among individual audit firms suggests that Japanese audit market at the industry level represents a buyer's market where audit clients have more power to set audit pricing. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.65.3-4.57 | |||||
| ID登録タイプ | JaLC | |||||
| 関連情報 | ||||||
| 関連タイプ | isVersionOf | |||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol65 | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 65, 号 3-4, p. 57-80, 発行日 2018-03-25 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
