MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD

Authors

  • Juan Alfonso Toscano Moctezuma Universidad Autónoma de Ciudad Juárez
  • María Antonia García Benau
  • Carlos Eduardo Montano Durán
  • Carmen Lucila Álvarez González Doctora en Ciencias de la Administración por la Universidad Autónoma de México, MEX Profesora de la Universidad Autónoma de Ciudad Juárez, MEX Ave. Heroico Colegio Militar y Ave. Universidad, Ciudad Juárez, Chihuahua, MEX

Keywords:

concentración económica, poder de mercado, servicios de auditoría financiera, revisión de la literatura.

Abstract

The objective of this work is to make an extensive review of the main research published in the international literature on the relationship between market power and economic concentration in the market for professional services of financial audit for a few audit firms. The methodology used to conduct this qualitative research has an important theoretical foundation, since it is based on a thorough literature review of the most relevant theoretical and conceptual approaches to international literature. The results indicate that in the market of  financial audit there is a significant relationship between economic concentration and market power held by a few service providers of financial service firms audit, specifically under the control of the Big 4 audit firms.

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Author Biographies

Juan Alfonso Toscano Moctezuma, Universidad Autónoma de Ciudad Juárez

Juan Alfonso Toscano Moctezuma, Doctor en Contabilidad y Auditoría por la Universidad de Cantabria, autor del libro EL MERCADO DE LA AUDITORIA FINANCIERA EN MEXICO, autor de diversos artículos publicados en México y España, Profesor Investigador en la Universidad Autónoma de Ciudad Juárez.

María Antonia García Benau

Doctora en Ciencias Económicas y Empresariales por la Universidad de Valencia ESPAÑA

Catedrática de la Universidad de Valencia en la Facultad de Economía

Avgda. Dels Tarongers, s/n Valencia 46071

Carlos Eduardo Montano Durán

Candidato a Doctor en Filosofía por la Universidad de Londres, INGLATERRA

 Profesor de la Universidad Autónoma de Ciudad Juárez, MEX

Ave. Heroico Colegio Militar y Ave. Universidad,

Ciudad Juárez, Chihuahua, MEX

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Published

2014-03-31

How to Cite

Toscano Moctezuma, J. A., Benau, M. A. G., Durán, C. E. M., & Álvarez González, C. L. (2014). MARKET POWER AND ECONOMIC CONCENTRATION IN THE FINANCIAL AUDITING SERVICES OF THE WORLD. Revista Universo Contábil, 10(1), 145–165. Retrieved from https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798

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Section

International Section