Who audits the world

Bavishi, Vinod B.; Professors, Harold E. Wyman

doi:10.1002/tie.5060260205

Cited by 2 publications

(1 citation statement)

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“…The analysis of the structure of the audited financial market in the world and the empirical evidence demonstrate the existence of a high concentration of professional auditing services for largest international firms, better known as The Big 4, which has generated great interest in accounting doctrine to explain the reasons for the concentration of this market (Zeff and Fossum, 1967;Bavishi and Wyman, 1983;Craswell and Taylor, 1991;Walker and Johnson, 1996;Garcia-Benau et al, 1998 ;Wolk et al, 2001;Beattie et al, 2003;American Assembly Report, 2005;Abidin, et al, 2006Abidin, et al, , 2007Ballas and Fafaliou, 2008).…”

Section: Introductionmentioning

confidence: 99%

Differentiation in the Quality of the Financial Audit Service in Mexico

Moctezuma

Benau²

2016

ASSRJ

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The objective of this paper of investigation tries to demonstrate empirically the reason that the existence of a high concentration in the market for financial auditing services in Mexico can be explained by the hypothesis of differentiation in the quality of service, concluding that the election of an auditor with reputation may be a determining factor of decision for certain companies that demand financial audit services with a quality that is higher than the legally required by auditing standards, a high quality of the service which provides accuracy, certainty and credibility on its financial statements and that is perceptible by third party interested users.

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