B
uscar
R
evistas
T
esis
Acceso usuarios
Acceso de usuarios registrados
Identificarse
¿Olvidó su contraseña?
¿Es nuevo?
Regístrese
Ventajas de registrarse
Ayuda
Ir al conteni
d
o
Concentración en el Mercado de Auditoría en España
:
Análisis empírico del periodo 1990-200
Autores:
M. Isabel Gutiérrez Calderón, Salvador Nicolás Carmona Moreno, Nieves Carrera Pena
Localización:
Revista española de financiación y contabilidad
,
ISSN
0210-2412,
Nº 125, 2005
,
págs.
423-458
Idioma:
español
DOI
:
10.1080/02102412.2005.10779552
Texto completo no disponible
(Saber más ...)
Dialnet Métricas
:
13
Citas
Referencias bibliográficas
BAIN, J. S. [1956]: Barriers to New Competition, (Harvard University Press: Cambridge).
BAVISHI, V. B, y WYMAN, G. E. [1983]: Who Audits the World: Trends in the World-wide Auditing Profession, (Center for Transnational Accounting...
BEATTIE, V., y FEARNLEY, S. [1994]: «The Changing Structure of the Market for Audit Services in the UK- A Descriptive Study», British Accounting...
BOONE, C.; BRÖCHELER, V., y CARROLL, G. R. [2000]: «Custom Service: Application and Test of Resource-partitioning Theory among Dutch Auditing...
BRISTON, R., y KEDSLIE, M. [1985]: «Must Smaller Firms Continue to Lose Out?», Accountancy, March: 163-164.
BURTON, J. C., y ROBERTS, W. [1967]: «A Study of Auditor Changes», Journal of Accountancy, April: 31-36.
CARLTON, D. W., y PERLOFF, J. M. [1999]: Modern Industrial Organization, (Wesley Longman, Inc: California).
DANOS, P., y EICHENSEHER, J. W. [1982]: «Audit Industry Dynamics: Factors Affecting changes in Client-Industry Market Shares», Journal of...
- [1986]: «Long-Term Trends Toward Seller Concentration in the U.S. Audit Markets, The Accounting Review, vol. 61, no. 4: 633-650.
DE BEELDE, I. [1997]: «An Exploratory Investigation of Industry Specialization of Large Audit Firms», The International Journal of Accounting,...
DEANGELO, L. [1981]: «Auditor Size and Audit Quality», Journal of Accounting and Economics, vol.3: 183-199.
DEFOND, M. L. [1988]: «The Association between Changes in Client Firm, Agency Costs and Auditor Switchings, Auditing: A Journal of Practice...
DOPUCH, N., y SIMUNIC, D. [1980]: «The Nature of Competition in the Audit Professions, Regulation and the Accounting Profession, BUCKLEY,...
EICHENSEHER, J. W., y DANOS, P. [1981]: «The Analysis of Industry-Specific Auditor Concentration: Towards an Explanatory Models, The Accounting...
FRANCIS, J., y WILSON, E. [1988]: «Auditor Changes: A Test of Theories Relating to Agency Costs and Auditor Differentiations, The Accounting...
- STOKES, D. J., y ANDERSON, D. [1999]: «City Markets as a Unit of Analysis in Audit Research and the Re-examination of Big 6 Market Shares»,...
GARCÍA-AYUSO, M., y SANCHEZ, A. [1999]: «Un Análisis Descriptivo del Mercado de la Auditoría y de los Informes Emitidos por las Grandes Empresas...
GARCÍA-BENAU, M. A.; GARRIDO, P.; VICO; MARTÍNEZ, A.; MOIZER, P., y HUMPHREY, C. [1999]: «La Calidad del Servicio de Auditoría: Los Auditores...
GARCÍA-BENAU, M. A.; GARRIDO, P.; VICO MARTÍNEZ, A.; MOIZER, P.; HUMPHREY, C.; RUIZ BARBADIIXO, E.; HUMPHREY, C., y AL HUSAINI, W. [1999]:...
GARCÍA-BENAU, M. A.; GARRIDO, P.; VICO MARTÍNEZ, A.; MOIZER, P.; HUMPHREY, C.; RUIZ BARBADILLO, E.; HUMPHREY, C.; AL HUSAINI, W., y VICO MARTÍNEZ,...
GARCÍA-BENAU, M. A.; GARRIDO, P.; VICO MARTÍNEZ, A.; MOIZER, P.; HUMPHREY, C.; RUIZ BARBADILLO, E.; HUMPHREY, C.; AL HUSAINI, W., y Vico MARTÍNEZ,...
GÓMEZ AGUILAR, N., y RUIZ BARBADILLO, E. [2000]: «Un Estudio Empírico sobre la Relatión entre Informe de Auditoría y Cambio de Auditors, Revista...
GÓMEZ AGUILAR, N., y RUIZ BARBADILLO, E. [2003]: «Do Spanish Firms Change Auditor to Avoid Qualified Audit Report?», International Journal...
HOGAN, C. E., y JETER, D. C. [1999]: «Industry Specialization by Auditors», Auditing: A Journal of Practice & Theory, vol. 18, no. 1:1-17.
IYER, V. M., e IYER, G. S. [1996]: «Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom», Auditing: A Journal of Practice...
JONES, E. [1995]: True and Fair: A History of Price Waterhouse, (London: Hamish Hamilton).
KWON, S. Y. [1996]: «The Impact of Competition within the Client's Industry on the Auditor Selection Decision», Auditing: A Journal of...
MAIJOOR, S.; BUIUNK, W. VAN WITTELOOSTUUN, A., y ZINKEN, M. [1995]: «Long-term Concentration in the Dutch Audit Market: The Use of Auditor...
MENON, K., y WILLIAMS, D. T. (2001): «Long-term in Audit Fees», Auditing: A Journal of Practice and Theory, vol. 20, no. 1: 115-130.
MINYARD, D. H., y TABOR, R. H. [1991]: «The Effect of Big Eight Mergers on Auditor Concentration», Accounting Horizons, vol. 5, no. 4: 79-90.
MOIZER, P., y TURLEY, S. [1987]: «Surrogates for Audit Fees in Concentration Studies», Auditing: A Journal of Practice & Theory, vol....
- [1989]: «Changes in the UK Market for Audit Services: 1972-1982», Journal of Business Finance and Accounting, vol. 16: 41-54.
PALMROSE, Z. V. [1986]: «Audit Fees and Auditor Size: Further Evidence», Journal of Accounting Research, vol. 24, no. 1: 97-110.
PEEL, M. J. [1997]: «UK Auditor Concentration: A Descriptive Note», Accounting and Business Research, vol. 27, no. 4: 311-322.
PONG, C. K. P. [1999]: «Auditor Concentration: A Replication and Extension for the UK Audit Market (1991-1995)», Journal of Business Finance...
QUICK, R., y WOLZ, M. [1999]: «Concentration on the German Audit Market-An Analysis of the Concentration on the German Market for Stock Corporation...
RHODE, J.; WHITSELL, G. M., y KELSEY, R. L. [1974]: «An Analysis of Client-Industry Concentrations for Large Public Accounting Firms», The...
SCHERER, F. M., y ROSS, D. [1990]: Industrial Market Structure and Economic Performance, (Houghton Mifflin Company: Boston).
SCHIFF, A., y FRIED, H. D. [1976]: «Large Companies and the Big Eight: An Overview», Abacus, vol.12, no. 2: 116-124.
SHEPHERD, W. G. [1990]: The Economics of Industrial Organization, 3. a ed., (London: Prentice-Hall International).
SIMUNIC, D. A. [1980]: «The Pricing of Audit Services: Theory and Evidence», Journal of Accounting Research, vol.18, no. 1: 161-190.
THAVAPALAN, S.; MORONEY, R., y SIMNETT, R. [2002]: «The Effect of the Pricewater-houseCoopers Merger on Auditor Concentration in Australia:...
TOMCZYK, S., y READ, W. J. [1989]: «Direct Measures of Supplier Concentration in the Market for Audit Services», Auditing: A Journal of Practice...
TONGE, S. D., y WOOTTON, C. W. [1991]: «Auditor Concentration and Competition Among the Large Public Accounting Firms: Post-Merger Status...
UTTON, M. A. [1975]: La Concentración Industrial, (Alianza Editorial SA: Madrid).
WALLACE, W. [1998]: «Changes in European and Australian companies when they choose a "Big Five" auditor?», European Management Journal,...
WALKER, K. B., y JOHNSON, E. N. [1996]: «A Review and Synthesis of Research on Supplier Concentration, Quality and Fee Structure in Non-U.S....
WOLK, C. M.; MICHELSON, S. E., y WOOTTON, C. W. [2001]: «Auditor Concentration and Market Shares in the US: 1988-1999 A Descriptive Note»,...
WOOTTON, C. W.; TONGE, S. D., y WOLK, C. M. [1994]: «Pre and Post Big Eight Mergers: Comparison of Audit Concentrations, Accounting Horizons,...
YARDLEY, J. A.; KAUFFMAN, N. L.; CAIRNEY, T. D., y ALBRECHT, W. D. [1992]: «Supplier Behaviour in the US Audit Markets, Journal of Accounting...
ZEFF, S. A., y FOSSUM, R. L. [1967]: «An Analysis of Large Audit Clients», The Accounting Review, April: 298-320.
Opciones
Mi Ágora
S
elección
Opciones de artículo
Seleccionado
Opciones de compartir
Opciones de entorno
Sugerencia / Errata
©
2025
INAP
- Todos los derechos reservados
Ayuda
Accesibilidad
Aviso Legal
¿En qué podemos ayudarle?
×
Buscar en la ayuda
Buscar