Europese studiedag "Kwaliteit van de externe audit"
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1 Europese studiedag "Kwaliteit van de externe audit" 1
2 Source: UK Audit market progress report June 2010 Citation former SEC chariman Christopher Cox at the 2005 AICPA National Conference: within the accounting profession and within the SEC, we are forced to ask ourselves: is this intense concentration in the market for large public company auditing good for America? If you believe, as I do, that genuine competition is essential to the proper function of any market the answer is no 2
3 Cournot competition Bertrand competition 3
4 Back to the audit market Heterogeneous clients Unique fees Competition on price and quality Does not match Cournot competition Competition and audit fees Numan and Willekens (2011) Journal of Accounting and Economics, forthcoming U.S public client segment Competition on city level Industry specialization Pressure from close competitors 4
5 Competition and audit fees Industry revenue share 10% - Audit fees 2.9% Industry specialist Audit fees 6.28% Industry leader Audit fees 6.97% Competitive pressure 10% - Audit fees 3% No effect from general concentration Competition and audit quality Numan and Willekens (2012) U.S. Public client market Big 4 and non-big 4 firms Going concern opinions to financially distressed firms Earnings quality 5
6 Competition and audit quality Industry revenue share 10% - P(going concern) from 12.9 to 13.4% Competitive pressure 10% - P(going concern) from 12.9% to 12.1% Competition and audit quality Industry revenue share 10% - - Earnings quality 1% Competitive pressure 10% - Earnings quality 2% Similar results Big 4 and non-big 4 firms No effect of general concentration 6
7 Concluding remarks Competition impacts fees and quality Clients pick auditors for different reasons Clients face search costs Clients have to experience an audit Reputation is crucial This Presentation and the related speech ( Presentation ) do not purport to be all-inclusive, or to contain all the information that a recipient may desire in evaluating the subject matter. Neither Ms. W. Numan nor De Nederlandsche Bank ( DNB ) or any of the co-authors and reviewers connected to the Presentation make any express or implied representation or warranty and no responsibility or liability is accepted by any of them with respect to the adequacy, accuracy, completeness or reasonableness of the facts, opinions, estimates, forecasts, projections or other information set out in this Presentation or any further information, written or oral notice, or other document at any time supplied in connection with it, and nothing contained herein, or therein shall be relied upon as a promise or representation, nor may it be relied upon in any other matter. Recipients should conduct their own independent investigation, analysis and appraisal of the subject matter and of the data contained or referred to herein and in other disclosed information, and they must rely solely on their own judgement and that of their qualified advisors in evaluating the subject matter. Please note that this Presentation is prepared for you, in order that you may inform yourself about the highlights of the research and analysis performed by Ms. W. Numan and solely on the condition that you agree that you can place no reliance on it whatsoever. You further agree that these statements do not constitute the formal opinion of Ms. W. Numan and DNB, and Ms. W. Numan nor DNB has no duty, responsibility or liability to you in respect of the subject matter or contents of this presentation or the research and analysis performed by Ms. W. Numan. Ms. W. Numan nor DNB accept no responsibility or liability to you or to any other party (including any professional adviser) in respect of the contents of this presentation. For your convenience, this document may have been made available to you in electronic as well as hard copy format. This document and its contents may not be reproduced, redistributed or passed on, directly or indirectly, to any other person in whole or in part without the prior written consent of Ms. W. Numan. Furthermore, changes in the outcome of the analysis will necessarily affect the conclusions set forth in this Presentation. In the case of any discrepancy the versions published in generally accepted academic research journals should be regarded as definitive. 7
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