The effect of accounting firm mergers on the market for audit services: New Zealand evidence

Show simple item record Baskerville, R en Hay, David en 2014-06-16T00:35:52Z en 2006-03 en
dc.identifier.citation Abacus, 2006, 42 (1), pp. 87 - 104 en
dc.identifier.issn 0001-3072 en
dc.identifier.uri en
dc.description.abstract This article examines the outcomes of accounting firm mergers using data about the frequency of audit switches, the numbers of partners in the respective firms, and perceptions revealed in interviews with partners. Evidence from client switches does not show any evidence that the mergers were followed by cost reductions, or of collusion to force prices up. The effects of the mergers appear to have been elsewhere—the merging firms reduced partner numbers substantially, increasing partner leverage so that individual remaining partners were better off. Data from interviews confirm these findings, and show that the culture of individual firms had a significant effect on determining which group of partners controlled the merged firm. en
dc.language Eng en
dc.relation.ispartofseries Abacus en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from; en
dc.rights.uri en
dc.title The effect of accounting firm mergers on the market for audit services: New Zealand evidence en
dc.type Journal Article en
dc.identifier.doi 10.1111/j.1467-6281.2006.00186.x en
pubs.issue 1 en
pubs.begin-page 87 en
pubs.volume 42 en
dc.description.version AM - Accepted Manuscript en
pubs.end-page 104 en
dc.rights.accessrights en
pubs.subtype Article en
pubs.elements-id 162914 en Business and Economics en Accounting and Finance en
dc.identifier.eissn 1467-6281 en
pubs.record-created-at-source-date 2014-06-16 en

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