In 1998, the audit fee standard was abolished by the Fair Trade Commission of Taiwan. Thisstudy aims to investigate the effects of the cancellation of the audit fee standard on audit-market competition of public companies during 1994-2002. The results indicate that after the event, the auditor excess entry rate, auditor excess exit rate and audit-market-share mobility all increased, which is consistent with the prediction of enhanced audit-market competition.
|Number of pages||26|
|Journal||Asia-Pacific Journal of Accounting and Economics|
|Publication status||Published - 2009 Apr 1|
All Science Journal Classification (ASJC) codes
- Economics and Econometrics