Empirical evidence of the effect of mandatory audit firm rotation on market concentration in South Africa
Background: The audit market in South Africa is dominated by the Big Four audit firms, which decreases competition and may result in reduced productivity, innovation and economic growth. Aim: This study analyses the auditor rotations from June 2017 to April 2023 to determine whether mandatory audit...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2025-03-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/5808 |
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