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 (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

指紋

Market competition
Deregulation
Audit fees
Audit market
Auditors
Cancellation
Fair trade
Taiwan
Prediction
Market share
Excess entry
Exit

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

引用此文

Changa, Wen Jing ; Chen, Yahn Shir ; Chanc, Meng Pei. / Impact of audit fee deregulation on audit-market competition. 於: Asia-Pacific Journal of Accounting and Economics. 2009 ; 卷 16, 編號 1. 頁 69-94.
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Impact of audit fee deregulation on audit-market competition. / Changa, Wen Jing; Chen, Yahn Shir; Chanc, Meng Pei.

於: Asia-Pacific Journal of Accounting and Economics, 卷 16, 編號 1, 01.04.2009, p. 69-94.

研究成果: Article

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