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

See all articles by Royston Greenwood

Royston Greenwood

University of Alberta - Department of Strategic Management and Organization

David J. Cooper

University of Alberta - Department of Accounting, Operations & Information Systems

C. R. Hinings

Independent

John Brown

University of Alberta

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

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

Royston Greenwood

University of Alberta - Department of Strategic Management and Organization ( email )

Edmonton, Alberta T6G 2R6
Canada

David J. Cooper (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada

C. R. Hinings

Independent

John Brown

University of Alberta ( email )

Edmonton, Alberta T6G 2R3
Canada

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