The Effect of Big Eight Mergers on Auditor Concentration.
研究了美国八大会计师事务所合并对审计行业集中度的影响，使用赫芬达尔指数衡量集中度变化，对审计监管和市场竞争研究有参考价值。
Abstract Focuses on the effect of the mergers of eight large accounting firms in the United States to the accounting profession. Prior studies on auditor concentration; Effect of the proposed and actual mergers amongst the eight firms on auditor concentration; Herfindahl index as a preferred concentration measure for the auditing industry.