... on the effectiveness of joint‐auditing: the reduced number of audit suppliers may favour the development of too frequent joint‐auditing collaborations, causing routine cross‐reviews and interdependencies between co‐auditors. This study aims to address this issue. Design/methodology/approach The market shares...

...C.K.M. Pong; S. Burnett Purpose Concern has been raised over the impact of the PricewaterhouseCoopers merger on the competitiveness of the market for audit services. This paper aims to examine the market share and audit pricing of PricewaterhouseCoopers in the UK before and after its merger...

...Gerald Vinten; Christie L. Comunale; Thomas R. Sexton Purpose To explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500. Design/methodology/approach A Markov model...

...Christie L. Comunale; Thomas R. Sexton Arthur Andersen’s conviction and its decision not to audit public firms will transform the Big 5 into the Big 4. Meanwhile, other Big 4 firms face investigations that threaten their future market shares. The article compares the observed post‐scandal shifts...