THE ACCOUNTING SERVICES MARKET: THEORY AND EVIDENCE: A REPLY
回应Williams和Turpie对原作者1981年论文的批评，澄清统计检验的目的，并说明这些检验如何与澳大利亚上市公司会计服务市场的寡头垄断性质相关。
David J. Williams and Keith D. Turpie criticize the methodology used by the present authors in the original paper (Pound and Francis, 1981). Part of this criticism is specious because it rests on the untested assertion that an alternative approach would be superior. The remainder of their Comment, however, does indicate that the exact purpose of the statistical tests was not explained as clearly as it should have been. Some elaboration is provided here concerning the tests and the manner in which the tests relate to the oligopolistic nature of the Australian accounting services market for publically traded corporations.