My 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. / xii, 149 leaves : ill. ; 28 cm.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:ALU.w.uleth.ca/dspace#10133/72 |
| Date | January 1996 |
| Creators | Lubbers, Miranda Charmain, University of Lethbridge. Faculty of Arts and Science |
| Contributors | Lermer, George |
| Publisher | Lethbridge, Alta. : University of Lethbridge, Faculty of Arts and Science, 1996, Management |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | en_US |
| Detected Language | English |
| Type | Thesis |
| Relation | Thesis (University of Lethbridge. Faculty of Arts and Science) |
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