Some characteristics of the Canadian audit industry*
研究了加拿大审计行业的集中度、竞争水平和规模报酬，发现用“七大”而非“八大”构建集中度指标更合适，行业长期规模报酬不变，市场相当竞争。
Abstract. We examine some of the basic issues concerning concentration, the level of competition, and returns to scale in the Canadian audit industry. Our findings indicate that it may be more appropriate to construct the concentration indexes in terms of the “Big Seven” instead of the traditional “Big Eight” firms. The results also indicate that the industry is subject in the long run to constant returns to scale and imply fairly competitive markets for audit services.