直接招揽与审计市场中大型审计事务所的主导地位

Direct Solicitation and Large Audit Firm Dominance in the Audit Market.

Auditing A Journal of Practice & Theory · 1995
被引 0
人大 BABS 3

中文导读

研究了直接招揽活动与大型审计事务所主导地位的关系,发现小型事务所的竞争地位与直接招揽无关,未导致其市场份额被挤占。

Abstract

Abstract Provides evidence regarding the association between direct solicitation activities and the dominance of large audit firms in the audit market. Small auditing firms' competitive position; Absence of connection between direct solicitation and small firms' market displacement.

审计审计市场审计事务所竞争