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1、ResearchGateSeediscussions,stats,andauthorprofilesforthispublicationat:https://www.researchgate.net/publication/AuditorMergers,AuditQualityandAuditFees:EvidencefromthePricewaterhouseCoopersMergerintheUKARTICLEinJOURNALOFACCOUNTINGANDPUBLICPOLICY•FEBRUARY2012ImpactFactor:1.05•DOI
2、:10.1016/j.jaccpubpol.2011.08.002CITATIONSREADS4822AUTHORS:•RongDingTheUniversityofWarwick12PUBLICATIONS21CITATIONSSEEPROFILEYupingJiaFrankfurtSchoolofFinance&…10PUBLICATIONS12CITATIONSSEEPROFILEAvailablefrom:YupingJiaRetrievedon:06January2016R.Ding,Y.Jia/J.Account.PublicPolicy3
3、1(2012)69-8577ContentslistsavailableatSciVerseScienceDirectJ.Account.PublicPolicyjournalhomepage:www.elsevier.com/locate/jaccpubpolAuditormergers,auditqualityandauditfees:EvidencefromthePricewaterhouseCoopersmergerintheUKRongDinga,YupingJiab’1.IntroductionTheaccountingliterature
4、haspaidconsiderableattentiontotheconsequencesofthemergersbetweenformer“big-eight”auditorsoverthepastthreedecades(Woottonetal.,1994;Pong,1999;Wolketal.,2001),addressingtheirdirectimpactsonindustryconcentration.Priorliteraturehasbeenlesssalientontheassociationbetweenauditormergers
5、andauditquality,however.Ontheonehand,aftermerging,big-Xauditors1havecollectivelygainedmarketpower.AccordingtotheFinancialTimes(September19,1997,p.13):‘‘Notonlyisthis(merger)undesirableoncompetitivegrounds;itwillalsoCorrespondingauthor.Tel.:+4969.E-mailaddress:y.jia@fs.de(Y.Jia).
6、1"Big-X"auditorsrefertothe"top-tier"auditors.Inparticular,Big-8(1985-1989),Big-6(1990-1997),Big-5(1998-2002)andBig-4(after2002).0278-4254/$-seefrontmatter©2011ElsevierInc.Allrightsreserved.doi:10.1016/j.jaccpubpol.2011.08.002aMiddlesexUniversityBusinessSchool,TheBurroughs,Hendon
7、,LondonNW44BT,UKbFrankfurtSchoolofFinanceandManagement,Sonnemannstra^e9-11,60314FrankfurtamMain,GermanyABSTRACTFocusingonthemergerofPriceWaterhouseandCoopers&Lybrandin1998,wedocumentincreasedauditquality(measuredbyearningsqualityoftheclients)forthemergedfirmandotherbig-Xauditors
8、(Thebig-XauditorsareErnst&Young,Deloitte,KPMGan
