The question of the existence of co

The question of the existence of competition among auditors has been
the subject of considerable discussion in recent years. More specifically,
the "Big Eight" firms as a group have been accused of monopolizing the
market for audits (Staff Study of the Subcommittee on Reports, Accounting
and Management of the Senate Committee on Government Operations
[1977]). However, evidence on the issue is scanty and typically
anecdotal (e.g., Bernstein [1978]). The evidence of the Staff Study itself
is limited to concentration statistics, with the allegations relying on what
has come to be called the "concentration doctrine" (Demsetz [1973]).
According to this doctrine, supplier concentration is a reliable indicator
of supplier behavior and performance. In this paper, I provide evidence
from a test of the hypothesis that price competition prevails throughout
the market for the audits of pubUcly held companies, irrespective of the
share of a market segment which is serviced by the Big Eight firms. The
evidence is based on an examination of a sample cross-section of audit
fees.

ผลลัพธ์ (อังกฤษ) 2:

The question of the existence of Competition among Auditors has been
the subject of considerable discussion in recent years. More specifically,
the "Big Eight" firms have been accused of monopolizing Group as a the
Market for audits (Study of the Subcommittee on Staff Reports, Accounting
and Management of the Senate Committee on Government Operations
[one thousand nine hundred seventy-seven]). However, on the Issue Evidence is Scanty and typically
anecdotal (eg, Bernstein [1978th]). The Evidence of the Staff Study Itself
is Limited to concentration Statistics, with the allegations Relying on what
has Come to be Called the "concentration doctrine" (Demsetz [the 1,973th]).
According to this doctrine, Supplier concentration is a Reliable Indicator
of Supplier behavior. and performance. In this Paper, I provide Evidence
from a Test of the hypothesis that Price Competition prevails throughout
the Market for the audits of PubUcly held companies, irrespective of the
share of a Market segment which is serviced by the Big Eight firms. The
Evidence is based on an Examination of a sample cross-section of Audit
fees.

ผลลัพธ์ (อังกฤษ) 3:

The question of the existence of competition among auditors has been
the subject of considerable discussion in recent, years. More specifically
the, "Big Eight" firms as a group have been accused of monopolizing the
market for audits (Staff Study. Of the Subcommittee, on Reports Accounting
and Management of the Senate Committee on Government Operations
[]), However 1977.Evidence on the issue is scanty and typically
anecdotal (e.g, Bernstein [1978]). The evidence of the Staff Study itself
is. Limited to, concentration statistics with the allegations relying on what
has come to be called the "concentration doctrine". ([]). Demsetz 1973
According to this doctrine supplier concentration, is a reliable indicator
of supplier behavior and, performance. In, this paperI provide evidence
from a test of the hypothesis that price competition prevails throughout
the market for the audits of. PubUcly, held companies irrespective of the
share of a market segment which is serviced by the Big Eight firms. The
evidence. Is based on an examination of a sample cross-section of audit
fees.