• 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 ...
    • 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 ...