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01.Cleaner Technologies: Environmental Management Accounting, Investment Appraisal and Financing
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04.The North American Beef Industry in Transition: New Consumer Demands and Supply Chain Responses
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Audits of Public Companies
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Authors: GAO 
Book Description:
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firmsí growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares. This is an edited and excerpted version.

Table of Contents:

Chapter 1 - Results in Brief; pp. 1-3

Chapter 2 - Background; pp. 5-12

Chapter 3 - With Continued Audit Market Concentration, Large Public Companies See Limited Choices, but No Apparent Significant Effect on Fees; pp. 13-32

Chapter 4 - Midsize and Smaller Firms Face Challenges Auditing Public Companies, and Growth in These Firms Is Unlikely to Ease Concentration in the Large Public Company Audit Market; pp. 33-45

Chapter 5 - Proposals for Addressing Concentration and Increasing Market Share for Smaller Auditors Have Significant Disadvantages; pp. 47-58

Appendix I Objectives, Scope, and Methodology; pp. 59-67

Appendix II Other Issues Related to Concentration in the Audit Market; pp. 69-74

Appendix III Analysis of Auditor Changes; pp. 75-79

Appendix IV Trends in Audit Costs and Quality; pp. 81-87

Appendix V Econometric Analysis of the Effect of Industry Concentration on Audit Fees; pp. 90-111

References pp.113-126

Index pp.127-133

   Binding: Hardcover
   Pub. Date: 2008
   Pages: pp.133
   ISBN: 978-1-60456-503-4
   Status: AV
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
AV Available
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