Competition, choice and governance in the UK audit market: interview evidence

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Competition, choice and governance in the UK audit market: interview evidence

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dc.contributor.author McMeeking, Kevin P. en_GB
dc.contributor.department University of Exeter en_GB
dc.date.accessioned 2009-03-05T14:15:23Z en_GB
dc.date.accessioned 2011-01-25T10:16:19Z en_US
dc.date.accessioned 2013-03-19T15:43:57Z
dc.date.issued 2009 en_GB
dc.description.abstract The large listed audit market is dominated by the Big 4 accounting firms; this has led to concerns about the lack of competition and choice in the audit market and the establishment by the Financial Reporting Council of the Market Participants Group. Most stakeholders agree that additional choice in the audit market would be beneficial but should this be left to market forces or should regulatory measures be adopted? This interview based study investigates: the extent of such concerns; to what extent there is a desire to improve audit choice; and the challenges and likely impact of the Market Participants Group’s 15 recommendations made in 2007. The author makes a number of recommendations for stakeholders with an interest in the audit market to consider. en_GB
dc.identifier.uri http://hdl.handle.net/10036/52313 en_GB
dc.language.iso en en_GB
dc.publisher Institute of Chartered Accountants of Scotland en_GB
dc.relation.url www.icas.org.uk/mcmeeking en_GB
dc.subject audit market en_GB
dc.subject competition en_GB
dc.subject United Kingdom en_GB
dc.subject choice en_GB
dc.title Competition, choice and governance in the UK audit market: interview evidence en_GB
dc.type Technical Report en_GB
dc.date.available 2009-03-05T14:15:23Z en_GB
dc.date.available 2011-01-25T10:16:19Z en_US
dc.date.available 2013-03-19T15:43:57Z
dc.identifier.isbn 9781904574224 en_GB
dc.description Research initiated by the Institute of Chartered Accountants of Scotland en_GB


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