volume 34, issue 9, P1149-1172 2019
DOI: 10.1108/maj-07-2018-1930
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Kimberly Dunn, Mark Kohlbeck, Brian Mayhew

Abstract: Purpose This paper aims to evaluate policymakers’ concerns about the lack of competition in highly concentrated markets for public company audits by examining the association between audit fees and the inequality of Big 4 market shares at both the USA national-industry and city-industry levels. Design/methodology/approach Using publicly available data, this paper uses regression analysis to examine publicly available data to test research hypotheses related to the association between audit market inequaliti…

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