Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom.
研究了20世纪80年代末英国大型审计公司合并期间审计公司的行为，检验了现有审计费用模型，发现只要六大公司之间不再发生合并，审计市场的竞争就会持续。
Abstract Investigates the behavior of audit firms during the period of mergers among large audit firms in Great Britain in the late 1980s. Testing of the extant audit fee model; Consistency of findings with those of the National Economic Research Associates that competition in the audit market would remain as long as there are no further mergers among the Big 6 companies.