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The Impact of Brand Name Reputation and Industry Specialization on Auditor Market Share: The Analysis of Canceling Audit Fee Floor
Brand name reputation;Industry specialization;Auditor market share;Canceling audit fee floor
|Issue Date: ||2013-07-15T04:05:51Z
|Publisher: ||國立政治大學會計學系; 中華會計教育學會|
In 1998, the audit fee floor was canceled because Taiwan Fair Trade Commission claimed that such regulation acted against the Fair Trade Law and limited competition. Since that, the news of price-cutting competition became everywhere. The purpose of this study is to examine whether the auditor can adapt to the rising up market competition by the brand name reputation and industry specialization strategies. The results show that brand name reputation can enlarge more the difference of market share between Big 5 and non-Big 5 after canceling the lower bound of audit fee. As to industry specialization effect, industry specialists still maintain the same difference of market shares with competitors after canceling the lower bound of audit fee. Overall, brand name reputation and industry specialization can successfully help auditors to fit to the increasing market competition.
|Relation: ||2004 第十三屆會計理論與實務研討會|
|Appears in Collections:||[會計學系] 會議論文|
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