Audit market competition: auditor changes and the impact of tendering

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Beattie, V.; Fearnley, S.;
  • Publisher: Academic Press
  • Related identifiers: doi: 10.1006/bare.1997.0070
  • Subject: HF5601
    mesheuropmc: skin and connective tissue diseases | sense organs

Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes. In this paper, a questionnaire instrument is used to elicit perceptions of the factors which influence au... View more
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