Accepted by Steven Salterio. We thank the Editor (in-Chief), Steve Salterio, and the two reviewers for their guidance. We also appreciate comments on earlier versions of the paper by participants at the 2009 European Auditing Research Network Conference, the 2010 International Symposium on Audit Research, the 2010 EIASM/Bocconi University Workshop on Audit Quality, the 2010 Annual Meeting of the American Accounting Association, the 2011 European Accounting Association Annual Congress, and workshops at Baruch College, Bond University, Leeds University, University of Melbourne, University of Missouri, National Taiwan University, and Yale University.
Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*
Article first published online: 21 JUN 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 1, pages 325–355, Spring 2013 (March)
How to Cite
Francis, J. R., Michas, P. N. and Seavey, S. E. (2013), Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries. Contemporary Accounting Research, 30: 325–355. doi: 10.1111/j.1911-3846.2012.01156.x
- Issue published online: 18 MAR 2013
- Article first published online: 21 JUN 2012
- Accepted manuscript online: 13 JAN 2012 01:07PM EST
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