MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD

Detalhes bibliográficos
Autor(a) principal: Toscano Moctezuma, Juan Alfonso
Data de Publicação: 2014
Outros Autores: Benau, María Antonia García, Durán, Carlos Eduardo Montano, Álvarez González, Carmen Lucila
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798
Resumo: The objective of this work is to make an extensive review of the main research published in the international literature on the relationship between market power and economic concentration in the market for professional services of financial audit for a few audit firms. The methodology used to conduct this qualitative research has an important theoretical foundation, since it is based on a thorough literature review of the most relevant theoretical and conceptual approaches to international literature. The results indicate that in the market of  financial audit there is a significant relationship between economic concentration and market power held by a few service providers of financial service firms audit, specifically under the control of the Big 4 audit firms.
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spelling MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLDEL PODER DE MERCADO Y LA CONCENTRACIÓN ECONÓMICA EN LOS SERVICIOS DE AUDITORÍA FINANCIERA DEL MUNDOPODER DE MERCADO E CONCENTRAÇÃO ECONÔMICA DOS SERVIÇOS DE AUDITORIA FINANCEIRA DO MUNDOconcentración económicapoder de mercadoservicios de auditoría financierarevisión de la literatura.concentração econômicapoder de mercadoauditoria financeiraThe objective of this work is to make an extensive review of the main research published in the international literature on the relationship between market power and economic concentration in the market for professional services of financial audit for a few audit firms. The methodology used to conduct this qualitative research has an important theoretical foundation, since it is based on a thorough literature review of the most relevant theoretical and conceptual approaches to international literature. The results indicate that in the market of  financial audit there is a significant relationship between economic concentration and market power held by a few service providers of financial service firms audit, specifically under the control of the Big 4 audit firms.El objetivo de este trabajo es hacer una extensa revisión de las principales investigaciones publicadas en la literatura internacional sobre la relación existente entre el poder de mercado y la concentración económica en el mercado de los servicios profesionales de la auditoría financiera en favor de unas pocas firmas auditoras. La metodología empleada para llevar a cabo la presente investigación de naturaleza cualitativa contiene un importante sustrato teórico, pues la misma se sustenta en una profunda revisión documental de los planteamientos teóricos y conceptuales más relevantes de la literatura internacional. Los resultados indican que en el mercado de la auditoría financiera existe una significativa relación entre la concentración económica y el poder de mercado que poseen unas pocas firmas prestadoras del servicio de auditoría financiera, concretamente bajo el dominio de las Big 4.O objetivo deste trabalho é fazer uma extensa revisão das pesquisas mias importantes publicadas na literatura internacional sobre a relação entre poder e concentração econômica no mercado de serviços profissionais de auditoria financeira para auditoria de algumas empresas. A metodologia utilizada para realizar esta pesquisa de natureza qualitativa contém um substrato teórico importante, como é baseado em uma revisão completa do documentário das abordagens teóricas e conceituais mais relevantes para a literatura internacional. Os resultados indicam que no mercado de auditoria financeira, existe uma relação significativa entre a concentração econômica e de poder de mercado que possuem algumas empresas de serviço de auditoria financeira, em especial sob o domínio das quatro grandes empresas de auditoria.Universidade Regional de Blumenau2014-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798Revista Universo Contábil; v. 10 n. 1 (2014); 145-1651809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBspahttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798/2576Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessToscano Moctezuma, Juan AlfonsoBenau, María Antonia GarcíaDurán, Carlos Eduardo MontanoÁlvarez González, Carmen Lucila2014-04-01T10:08:47Zoai:ojs.bu.furb.br:article/3798Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-04-01T10:08:47Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
EL PODER DE MERCADO Y LA CONCENTRACIÓN ECONÓMICA EN LOS SERVICIOS DE AUDITORÍA FINANCIERA DEL MUNDO
PODER DE MERCADO E CONCENTRAÇÃO ECONÔMICA DOS SERVIÇOS DE AUDITORIA FINANCEIRA DO MUNDO
title MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
spellingShingle MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
Toscano Moctezuma, Juan Alfonso
concentración económica
poder de mercado
servicios de auditoría financiera
revisión de la literatura.
concentração econômica
poder de mercado
auditoria financeira
title_short MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
title_full MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
title_fullStr MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
title_full_unstemmed MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
title_sort MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
author Toscano Moctezuma, Juan Alfonso
author_facet Toscano Moctezuma, Juan Alfonso
Benau, María Antonia García
Durán, Carlos Eduardo Montano
Álvarez González, Carmen Lucila
author_role author
author2 Benau, María Antonia García
Durán, Carlos Eduardo Montano
Álvarez González, Carmen Lucila
author2_role author
author
author
dc.contributor.author.fl_str_mv Toscano Moctezuma, Juan Alfonso
Benau, María Antonia García
Durán, Carlos Eduardo Montano
Álvarez González, Carmen Lucila
dc.subject.por.fl_str_mv concentración económica
poder de mercado
servicios de auditoría financiera
revisión de la literatura.
concentração econômica
poder de mercado
auditoria financeira
topic concentración económica
poder de mercado
servicios de auditoría financiera
revisión de la literatura.
concentração econômica
poder de mercado
auditoria financeira
description The objective of this work is to make an extensive review of the main research published in the international literature on the relationship between market power and economic concentration in the market for professional services of financial audit for a few audit firms. The methodology used to conduct this qualitative research has an important theoretical foundation, since it is based on a thorough literature review of the most relevant theoretical and conceptual approaches to international literature. The results indicate that in the market of  financial audit there is a significant relationship between economic concentration and market power held by a few service providers of financial service firms audit, specifically under the control of the Big 4 audit firms.
publishDate 2014
dc.date.none.fl_str_mv 2014-03-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798/2576
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 10 n. 1 (2014); 145-165
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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