Finance & Control
By Marco Trombetta. Research on the auditing sector has primarily focused on large audit firms and the services they provide to listed companies. The findings of this research raise questions about whether the audit services market is competitive and suggest that regulators need to take steps to break up this apparent oligopoly. But if we take into account the other 95% of the market, made up of small and medium-sized audit firms, is this really the case?
