Biggest is Best? Strategic Assumptions and Actions in the Canadian Audit Industry
Canadian Journal of Administrative Sciences, Vol.10, No. 4, pp. 308-321
Posted: 24 May 2013 Last revised: 27 Jun 2013
Date Written: December 1, 1992
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.
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