Anbieterkonzentration auf dem Markt für Jahresabschlußprüfungen

Helmenstein, Christian (January 1994) Anbieterkonzentration auf dem Markt für Jahresabschlußprüfungen. Former Series > Forschungsberichte / Research Memoranda 337


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Abstract: The paper provides a descriptive analysis of the supply concentration on the German market for auditing services in 1991. While a multitude of studies are related to the determination of concentration in the manufacturing industry, the literature is rather silent on concentration in various branches of the third sector. The analysis distinguishes between static and dynamic aspects of concentration. A variety of statistical tools is employed in order to render highly reliable results. The outcome gives some evidence in favor of the existence of a highly concentrated market for auditing services in Germany, both in absolute and relative terms. Compared to 1987 the findings indicate further increasing degrees of concentration since the "Bilanzrichtliniengesetz" and the extended auditing requirements incident thereto came into effect.;

Item Type: IHS Series
Date Deposited: 26 Sep 2014 10:35
Last Modified: 01 Apr 2016 14:09

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