caa a22 4500 467930228 CHVBK 20180406152941.0 cr unu---uuuuu 170328e20061101xx s 000 0 eng 10.1007/s11151-006-9117-5 doi (NATIONALLICENCE)springer-10.1007/s11151-006-9117-5 Feldman Emilie Harvard Business School, WYSS HALL 302-A, 02163, Boston, MA, USA aut A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen [Elektronische Daten] [Emilie Feldman] Andersen's exit from the already-concentrated market for auditing services is shown to have increased market concentration and audit fees. Changes in market concentration are found to be significantly related to changes in audit fees, suggesting that the structure-performance hypothesis is applicable to the post-Andersen accounting industry and that the "Final Four” accounting firms may have exercised market power in this environment. The paper concludes with a discussion of the implications of Andersen's exit from the market. Springer Science+Business Media, LLC, 2006 Arthur Andersen nationallicence accounting nationallicence audit fees nationallicence market concentration nationallicence market power nationallicence structure-performance hypothesis nationallicence Review of Industrial Organization Kluwer Academic Publishers-Plenum Publishers; http://www.springer-ny.com 29/3(2006-11-01), 193-212 0889-938X 29:3<193 2006 29 11151 https://doi.org/10.1007/s11151-006-9117-5 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s11151-006-9117-5 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Feldman Emilie Harvard Business School, WYSS HALL 302-A, 02163, Boston, MA, USA aut NATIONALLICENCE 773 0- Review of Industrial Organization Kluwer Academic Publishers-Plenum Publishers; http://www.springer-ny.com 29/3(2006-11-01), 193-212 0889-938X 29:3<193 2006 29 11151 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer