Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive

Joseph Gerakos () and Chad Syverson
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Joseph Gerakos: Tuck School of Business at Dartmouth College

Review of Accounting Studies, 2017, vol. 22, issue 4, No 4, 1582-1594

Abstract: Abstract We discuss the discrete choice demand estimation methods applied by Guo et al. (2017) in the audit setting. We then review insights into audit market competition that demand estimation has already provided. We conclude that the audit market is far from perfectly competitive.

Keywords: Auditing; Demand estimation; Competititon (search for similar items in EconPapers)
JEL-codes: L84 M42 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (6)

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DOI: 10.1007/s11142-017-9418-y

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