The Accounting Services Market: Theory and Evidence: A Comment

Williams, David J.; Turpie, Keith

doi:10.1111/j.1468-5957.1983.tb00432.x

Business Fin & Account

1983

DOI: 10.1111/j.1468-5957.1983.tb00432.x

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The Accounting Services Market: Theory and Evidence: A Comment

David J. Williams

Keith Turpie

Abstract: This Comment discusses tests on the extent of oligopolistic pricing and product differentiation in the accounting services market made by Pound and Francis recently in this journal. It is argued that the results obtained from that study are misleading, primarily because the testing does not include data on price mark‐ups.

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1989

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Cited by 3 publications

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The Accounting Services Market: Theory and Evidence: A Reply

Francis¹,

Pound

1983

Business Fin & Account

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David J. Williams and Keith D. Turpie criticize the methodology used by the present authors in the original paper (Pound and Francis, 1981). Part of this criticism is specious because it rests on the untested assertion that an alternative approach would be superior. The remainder of their Comment, however, does indicate that the exact purpose of the statistical tests was not explained as clearly as it should have been. Some elaboration is provided here concerning the tests and the manner in which the tests relate to the oligopolistic nature of the Australian accounting services market for publically traded corporations.

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The Accounting Services Market: Theory and Evidence: A Reply

Francis¹,

Pound

1983

Business Fin & Account

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Some characteristics of the Canadian audit industry*

Zind

Zéghal

1989

Contemporary Accting Res

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Abstract. We examine some of the basic issues conceming concentration, the level of competition, and returns to scale in the Canadian audit industry. Our findings indicate that it may be more appropriate to construct the concentration indexes in terms of the "Big Seven" instead of the traditional "Big Eight" firms. The results also indicate that the industry is subject in the long run to constant returns to scale and imply fairly competitive markets for audit services.

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Caractéristiques du secteur de la vérification au Canada*

Zind

Zéghal

1989

Contemporary Accting Res

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Risumi. Les auteurs examinent certaines des questions fondamentales relatives h. la concentration, ^ rintensit€ de la concurrence et aux rendements d'^chelle du secteur canadien de la verification. Selon les resultats de leurs travaux, il pourrait §tre plus appropri6 de constniire les indices de concentration en fonction des «sept grands» qu'en fonction des «htiit grands» cabinets comme le veut la tradition. Les auteurs en viennent Egalement k la conclusion que le secteur est assujetti It long terme h. des rendements d'6chelle constants et que le marchd des services de verification est assez coticurrentiel.* Les auteurs dSsirent remercier Haim Falk, r6dacteur, les experts qui ont (x€ consultds, pour leurs pr£cieux commentaires, et la Fondation de recherche des comptables g£n£raux licenci£s du Canada, pour son appui financier.

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The Accounting Services Market: Theory and Evidence: A Comment

Cited by 3 publications

References 6 publications

The Accounting Services Market: Theory and Evidence: A Reply

The Accounting Services Market: Theory and Evidence: A Reply

Some characteristics of the Canadian audit industry*

Caractéristiques du secteur de la vérification au Canada*

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