| Author (Person) | Dekeyser, Simon, Simac, Ines, Willekens, Marleen |
|---|---|
| Author (Corporate) | European Parliament: Committee on Economic and Monetary Affairs |
| Publisher | European Parliament: European Parliamentary Research Service (EPRS) |
| Series Title | EPRS Studies |
| Series Details | PE 631.057 |
| Publication Date | April 2019 |
| Content Type | Report |
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Abstract: In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided by Policy Department A at the request of the Economic and Monetary Affairs (ECON) Committee. |
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| Source Link | Link to Main Source https://www.europarl.europa.eu/RegData/etudes/STUD/2019/631057/IPOL_STU(2019)631057_EN.pdf |
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| Subject Categories | Economic and Financial Affairs |
