Given the large number of certification systems in the food industry, it is surprising that there
are only a few research approaches to the economics of certification. Certification schemes …

The research problem The extant audit market concentration (AMC) literature is quite
scattered, which makes it challenging to comprehend the current state of knowledge and to …

Este estudo investiga a relação entre firmas de auditoria e suas capacidades para mitigar
earnings management. Nesse contexto, analisa-se se as companhias abertas auditadas …

This paper presents evidence on audit market concentration and auditor fee levels in the UK
market in the crucial period of structural change following the PricewaterhouseCoopers' …

RESUMO A atuação da auditoria independente ao examinar e opinar sobre as
demonstrações contábeis pode contribuir na contenção de eventuais gerenciamentos de …

There have been few systematic and descriptive studies of the translation profession. As the
demand for translation services has been increasing due to globalization and the …

Policy makers in France have considered joint audits as a solution to mitigate the audit
market concentration and the “systemic” risk associated with Big 4 auditors. We implement a …

The market for translation services provided by individuals is currently characterized by
significant uncertainty because buyers lack clear ways to identify qualified providers from …

In order to reduce the high level of concentration in the market segment of statutory audits of
listed companies and to improve audit quality, new audit market regulations have been …

The objective of this study is to examine the impact audit firm rotation regulation on audit
market concentration and structure. The data used in this study consisted of public listed …