MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD
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Data de Publicação: | 2014 |
Outros Autores: | , , |
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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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 |
_version_ |
1798945116406153216 |