publication . Thesis . 2012

The competitive environment in the assurance industry : a South African case study de Villiers R.H.

De Villiers, Rihard Holmes.;
Open Access
  • Published: 01 Jan 2012
  • Publisher: North-West University
  • Country: Paraguay
Abstract
Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2012. The assurance industry is fiercely competitive with intense rivalry among the Big Four assurance firms. Clients also exert extreme pricing pressure on audit fees to further strain profitability. Understanding and analysing the various drivers within the competitive assurance environment help an organisation to better combat the competitive forces and derive a strategy that will enable it to obtain a competitive advantage. This study analyses the competitive South African assurance environment by means of the Porter Five Forces model which identifies the drivers constitutin...
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