Browsing Scientific articles by Journals "Journal of Accounting, Auditing and Finance"
Now showing items 1-2 of 2
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Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership
(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 ... -
Health Insurer Bargaining Power and Firms’ Incentives to Manage Earnings: Evidence From an Economic Shock
(Journal article; Peer reviewed, 2019)Health insurance premiums account for a significant portion of the cost base of U.S. corporations. A recent study finds that health insurance premiums increase for firms that experience positive profit shocks, suggesting ...