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- W1570607424 abstract "This is the first study to analyze auditors’ market shares and concentration in Germany on the basis of audit fees, which have been subject to disclosure since 2005. Previous studies have all used surrogates to measure concentration, and were therefore unable to distinguish between non‐audit and audit fees. We have at our disposal the data from 175 audits (including three joint audits) and 40 audit firms. These data show that the Big4 obtained 87% of the total audit fees and 90% of the total fees in the period under investigation. PricewaterhouseCoopers (PwC) is the market leader, based on both the total fees and the audit fees. KPMG earns the most in the sub‐market for tax consultancy. The non‐audit fees amount to 41.9% of the total fees. Audit firms specialize in certain industries or stock market segments. Market concentration increases over time. At present, concentration seems to be higher in Switzerland, although it is lower in the United States of America (USA) and the United Kingdom (UK)." @default.
- W1570607424 created "2016-06-24" @default.
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- W1570607424 date "2008-10-31" @default.
- W1570607424 modified "2023-10-17" @default.
- W1570607424 title "Non-Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis" @default.
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- W1570607424 doi "https://doi.org/10.1111/j.1099-1123.2008.00378.x" @default.
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