Auditor concentration: a replication and extension for the UK audit market 1991-1995

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Abstract

This paper examines the issue of auditor concentration in the UK during the period from 1991 to 1995. It shows that in 1995 the Big Six held 75% of the total number of audits and collectively earned 92% of the total audit fees. There was only a small increase in auditor concentration during the five year period, resulting from companies switching from small audit firms to Big Six and newly listed companies choosing a Big Six firm. The paper also examines auditor concentration within industries. Finally, the study assesses the measurement methods most commonly used in auditor concentration studies.
Original languageEnglish
Pages (from-to)451-475
Number of pages25
JournalJournal of Business Finance and Accounting
Volume26
Issue number3-4
DOIs
Publication statusPublished - Apr 1999

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