Biggest is Best? Strategic Assumptions and Actions in the Canadian Audit Industry
University of Alberta School of Business Research Paper No. 2013-126
Canadian Journal of Administrative Sciences, Vol.10, No. 4, pp. 308-321
Posted: 24 May 2013 Last revised: 27 Jun 2013
Date Written: December 1, 1992
Abstract
The paper examines the stated reasons for recent mergers between members of the (former) Big Eight accounting firms. The reasons are expressed in terms of hypotheses about the perceived advantages of very large size and the hypotheses are tested using 1986-9 data from the top 1000 Canadian companies. The focus of the paper is thus on the link between perceptions, merger behaviour, and the history and trends of the audit industry.
Suggested Citation: Suggested Citation
Greenwood, Royston and Cooper, David J. and Hinings, C. R. and Brown, John, Biggest is Best? Strategic Assumptions and Actions in the Canadian Audit Industry (December 1, 1992). University of Alberta School of Business Research Paper No. 2013-126, Canadian Journal of Administrative Sciences, Vol.10, No. 4, pp. 308-321
, Available at SSRN: https://ssrn.com/abstract=2269379
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.