... Moizer can be contacted at: pm@lubs.leeds.ac.uk © Emerald Group Publishing Limited 2007 Markov processes Auditing standards Competitors United Kingdom The audit services market is of great interest both to researchers and to regulators. In particular, regulators are concerned...

... regarding the evolution of CRs and accounting service fees over a significant time frame. The traditional industrial economics structure‐conduct‐performance framework states that the number of competitors is a causal determinant of the degree of price competition, which in turn determines whether firms...