Bachelor of Business Administration (BBA), Ohio University, 2012, Business Administration

As the Big 8 public accounting firms condensed into the Big 4, the government and large public companies have expressed growing concern over the high levels of concentration. However, there are realistic scenarios that could lead to an even more concentrated Big firm audit market. This research studies the effects that a more concentrated audit market would have on the financial markets. In particular, it examines how the financial markets would perceive audit quality from the Big firms and the next-tier of public accounting firms.

Committee: E. Ann Gabriel CPA, CGMA, PhD (Advisor) Subjects: Accounting