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  • 1995-1999  (1)
  • 1990-1994  (2)
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  • 1
    Electronic Resource
    Electronic Resource
    City Markets as a Unit of Analysis in Audit Research and the Re-Examination of Big 6 Market Shares (1999)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Abacus 35 (1999), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Big 6 market shares based on aggregate national data have been used in prior research to infer market leadership and industry expertise, and to differentiate Big 6 accounting firms from one another. In this study it is demonstrated that further differences exist with respect to city-specific audit markets, both between firms and within the same firm across different city markets. The specific finding is that the national market leader is not the city-specific market leader the vast majority of time. Usefulness of the city-level unit of analysis is further demonstrated by re-examining the 1989 mergers creating Ernst & Young and Deloitte Touche. The primary effect of the Ernst & Young merger was to increase market shares in cities in which the pre-merger firms already had significant market shares, resulting in an increase in the number of cities in which the merged firm achieved top ranking. In contrast, the primary effect of the Deloitte Touche merger was an expansionof the number of city-level markets in which the merged firm had significant (though not leading) market shares. The findings of this study suggest that, in order to move beyond our current understanding, important audit research questions such as the reason for particular auditor–client alignments, the competitive nature of markets, audit pricing of reputations, and auditor reporting and independence issues should be investigated in city-level markets where audit contracting occurs and where Big 6 market shares (and presumably reputations) vary widely from city to city.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-6281.00040
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    Paper (German National Licenses)
    Fulltext
  • 2
    Electronic Resource
    Electronic Resource
    Seismic excitation by the space shuttle Columbia (1991)
    [s.l.] : Nature Publishing Group
    Nature 349 (1991), S. 781-782 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] The shock-wave arrival times can be best explained with Mach cones (the conical shock-wave fronts produced by the passage of supersonic aircraft) propagating N40E across the Los Angeles (LA) basin. The velocity varies from 1,300 m s"1 (Mach 4.4) on the coast to 700 m s"1 in the Mojave desert. The ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/349781a0
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    Paper (German National Licenses)
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  • 3
    Electronic Resource
    Electronic Resource
    Lithosphere and flood basalts (1994)
    [s.l.] : Nature Publishing Group
    Nature 367 (1994), S. 226-226 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] SIR - So-called hotspot magmas, including ocean island basalts and continental flood basalts, differ isotopically from mid-ocean-ridge basalts (MORE) and require a reservoir, or a component, that has been isolated from the MORE source for more than 2 billion years. It has been widely assumed that a ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/367226a0
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    Paper (German National Licenses)
    Fulltext
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