Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive
Joseph Gerakos () and
Additional contact information
Joseph Gerakos: Tuck School of Business at Dartmouth College
Review of Accounting Studies, 2017, vol. 22, issue 4, No 4, 1582-1594
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: M42 L84 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://link.springer.com/10.1007/s11142-017-9418-y Abstract (text/html)
Access to the full text of the articles in this series is restricted.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9418-y
Ordering information: This journal article can be ordered from
Access Statistics for this article
Review of Accounting Studies is currently edited by Paul Fischer
More articles in Review of Accounting Studies from Springer
Bibliographic data for series maintained by Sonal Shukla ().