Audit Market Concentration and Auditor Tolerance for Earnings Management

By J. P. Boone, Inder K. Khurana, K. K. Raman. 2012

178 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/08d9715e3705fc62ca0bb180274212109958b9b0

How researchers see this paper

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In Accounting

1. Ting‐Chiao Huang
2. Jeng-Ren Chiou
3. Hsihui Chang

In Economics and Econometrics

1. Ting‐Chiao Huang
2. Jeng-Ren Chiou
3. Hsihui Chang

Citations in the corpus

• Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, methodology): “Under concentrated audit markets, audit quality would either increase through enhanced auditor independence (Kallapur et al. 2010; Newton et al. 2013) or decrease via auditor overconfidence and complacency (Boone et al. 2012; Francis et al. 2013).”
• Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements (2013, unknown): “The specific measure of auditor competition that we employ is derived from the Herfindahl index, which is an index that is commonly used in competition studies (GAO 2003, 2008; Kallapur et al. 2010; Boone et al. 2012).”