Impact of audit fee deregulation on audit-market competition

Wen Jing Changa, Yahn Shir Chen, Meng Pei Chanc

研究成果: Article

2 引文 斯高帕斯(Scopus)

摘要

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.

原文English
頁(從 - 到)69-94
頁數26
期刊Asia-Pacific Journal of Accounting and Economics
16
發行號1
出版狀態Published - 2009 四月 1

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

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