Browsing BI Open by Author "Dekeyser, Simon"
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Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership
Willekens, Marleen; Dekeyser, Simon; Bruynseels, Liesbeth; Numan, Wieteke (Journal article; Peer reviewed, 2020)This study examines whether auditor market power is associated with audit quality. Regulators around the world have repeatedly expressed concerns about the high levels of supplier concentration, the limited number of audit ... -
Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing
Dekeyser, Simon; Gaeremynck, Ann; Willekens, Marleen (Journal article; Peer reviewed, 2018)Using a proprietary dataset consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate: (1) whether audit office industry scale is associated with a reduction of total, partner ... -
The Impact of Partners’ Economic Incentives on Audit Quality in Big 4 Partnerships
Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (Peer reviewed; Journal article, 2021)Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners’ fee-based compensation, partners’ observable net wealth, and audit ... -
Multimarket Contact and Mutual Forbearance in Audit Markets
Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (Journal article; Peer reviewed, 2021)Competition in audit markets is an important topic but direct tests of market competition have been limited. In this paper, we examine how audit firms behave when they are confronted with competition from another firm in ...