Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003

This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).Given the current interest in auditor choice, analysis is al...

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Bibliographic Details
Main Authors: Abidin, Shamharir, Beattie, Vivien A., Goodacre, Alan
Format: Article
Language:English
Published: Elsevier Ltd. 2010
Subjects:
Online Access:http://repo.uum.edu.my/12662/1/1-s2.0.pdf
http://repo.uum.edu.my/12662/
http://dx.doi.org/10.1016/j.bar.2010.04.002
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