The Impact of Audit Market Concentration and Market Power on Audit Fees: A Comparison of Indonesia and Singapore
2022-10-09
This study aims to investigate the effect of audit market concentration and market power on audit fees in Indonesia (high audit market concentration) and Singapore (low audit market concentration). The sample is listed companies from 2012- 2015. Market concentration was calculated by the Herfindahl–Hirschman Index, while market power is theContinue Reading