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Keywords: audit market concentration
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Journal Articles
Accounting Horizons (2022)
Published: 11 July 2022
...Bryan Brockbank; Chuong Do; Bradley P. Lawson Audit market concentration remains a concern due to its potential impact on audit quality. We examine whether audit market concentration influences properties of analysts’ forecasts. We find that analyst forecasts are more accurate and less dispersed...
Journal Articles
Accounting Horizons (2017) 31 (1): 57–81.
Published: 01 March 2017
...John Daniel Eshleman; Bradley P. Lawson SYNOPSIS Extant literature finds mixed evidence on the association between audit market concentration and audit fees. We re-examine this issue using a large sample of U.S. audit clients covering 90 metropolitan statistical areas (MSAs) spanning 2000–2013. We...