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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Bibliographic Details
Main Authors: Dale J. McGregor, Lindela X. Malambe
Format: Article
Language:English
Published: AOSIS 2025-03-01
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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