ABSTRACT. Bigus and Zimmermann analyze auditors' market shares and concentration in Germany on the basis of audit fees, which have been subject to disclosure since 2005. Kwaku Asare et al. examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management performance incentives. Chong and Pflugrath investigate the impact of three different audit report formats on shareholders' and auditors' perceptions. Li et al. document a continuous relation between audit firm size and the issuing of modified opinions in China using a panel data set of audit firms and listed firms from 2001 to 2003.


Spiru Haret University
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