Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post‐Big 8 and Big 6 Mergers*

By Andrew Ferguson, Donald J. Stokes. 2002

279 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/72903e9a08b6fd3eeb47cad1fce9977fe68e5984

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jere R. Francis
2. Dechun Wang
3. Michael S. Wilkins
4. Debra C. Jeter
5. Kenneth L. Bills
6. Sarah E. Stein
7. Kenneth J. Reichelt
8. Brian W. Mayhew

In Strategy and Management

1. Dechun Wang
2. Jere R. Francis
3. Debra C. Jeter
4. Brian W. Mayhew
5. Kenneth L. Bills
6. Sarah E. Stein
7. Michael S. Wilkins
8. Kenneth J. Reichelt

Citations in the corpus

• Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003, background): “The competition between audit firms and clients in Australia changed between 1987 (Craswell et al. 1995) and the 1990s (Ferguson and Stokes 2002) due to the consolidation of the Big 8 accounting firms into the Big 6 in 1989.”
• The Pricing of National and City‐Specific Reputations for Industry Expertise in the U.S. Audit Market (2005, methodology): “7 Earlier studies use arbitrary market share percentages such as 10 or 15 percent to denote auditor industry specialists (Craswell et al. 1995; Ferguson and Stokes 2002).”