The changing competitive structure of the Canadian accounting market over a period of large firm merger activity

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dc.contributor.authorLubbers, Miranda Charmain
dc.contributor.authorUniversity of Lethbridge. Faculty of Arts and Science
dc.contributor.supervisorLermer, George
dc.date.accessioned2007-04-20T20:49:47Z
dc.date.available2007-04-20T20:49:47Z
dc.date.issued1996
dc.degree.levelMasters
dc.descriptionxii, 149 leaves : ill. ; 28 cm.en
dc.description.abstractMy thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period.en
dc.identifier.urihttps://hdl.handle.net/10133/72
dc.language.isoen_USen
dc.publisherLethbridge, Alta. : University of Lethbridge, Faculty of Arts and Science, 1996en
dc.publisher.facultyManagement
dc.relation.ispartofseriesThesis (University of Lethbridge. Faculty of Arts and Science)en
dc.subjectAuditing -- Canadaen
dc.subjectCompetition -- Canadaen
dc.subjectIndustrial concentration -- Canadaen
dc.subjectAccounting firms -- Canada -- Mergersen
dc.subjectDissertations, Academicen
dc.titleThe changing competitive structure of the Canadian accounting market over a period of large firm merger activityen
dc.typeThesisen
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