{"id":"https://openalex.org/W2085259172","doi":"https://doi.org/10.1016/s1061-9518(99)00002-6","title":"The effect of accounting firm mergers on international markets for accounting services","display_name":"The effect of accounting firm mergers on international markets for accounting services","publication_year":1999,"publication_date":"1999-01-01","ids":{"openalex":"https://openalex.org/W2085259172","doi":"https://doi.org/10.1016/s1061-9518(99)00002-6","mag":"2085259172"},"language":"en","primary_location":{"id":"doi:10.1016/s1061-9518(99)00002-6","doi":"https://doi.org/10.1016/s1061-9518(99)00002-6","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(99)00002-6","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112017941","display_name":"Mun Soo Choi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I141371507","display_name":"Soongsil University","ror":"https://ror.org/017xnm587","country_code":"KR","type":"education","lineage":["https://openalex.org/I141371507"]}],"countries":["KR"],"is_corresponding":true,"raw_author_name":"Mun Soo Choi","raw_affiliation_strings":["School of Business and Commerce, Soongsil University, #1\u20131, Sangdo-5 Dong, DongJak-Gu, Seoul, North Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Commerce, Soongsil University, #1\u20131, Sangdo-5 Dong, DongJak-Gu, Seoul, North Korea","institution_ids":["https://openalex.org/I141371507"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015693870","display_name":"Daniel Z\u00e9ghal","orcid":"https://orcid.org/0000-0002-3328-7488","observed_orcids":["https://orcid.org/0000-0002-3328-7488"]},"institutions":[{"id":"https://openalex.org/I153718931","display_name":"University of Ottawa","ror":"https://ror.org/03c4mmv16","country_code":"CA","type":"education","lineage":["https://openalex.org/I153718931"]},{"id":"https://openalex.org/I4405287085","display_name":"Telfer School of Management","ror":"https://ror.org/042dhee43","country_code":"CA","type":"education","lineage":["https://openalex.org/I153718931","https://openalex.org/I4405287085"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Daniel Z\u00e9ghal","raw_affiliation_strings":["Faculty of Administration, University of Ottawa, Ottawa, ON, K1N 6N5, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Administration, University of Ottawa, Ottawa, ON, K1N 6N5, Canada","institution_ids":["https://openalex.org/I153718931","https://openalex.org/I4405287085"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5112017941"],"corresponding_institution_ids":["https://openalex.org/I141371507"],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.47704591,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"8","issue":"1","first_page":"1","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8682000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8682000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11043","display_name":"Merger and Competition Analysis","score":0.09690000116825104,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/market-concentration","display_name":"market concentration","score":0.8289999961853027},{"id":"https://openalex.org/keywords/competition","display_name":"competition","score":0.5979999899864197},{"id":"https://openalex.org/keywords/market-dominance","display_name":"market dominance","score":0.6570000052452087},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7260000109672546},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.4320000112056732}],"concepts":[{"id":"https://openalex.org/C151913843","wikidata":"https://www.wikidata.org/wiki/Q3454555","display_name":"Dominance (genetics)","level":3,"score":0.6259535551071167},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.6068964600563049},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5609543323516846},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4748844504356384},{"id":"https://openalex.org/C548217281","wikidata":"https://www.wikidata.org/wiki/Q731112","display_name":"Mergers and acquisitions","level":2,"score":0.47314584255218506},{"id":"https://openalex.org/C2779713992","wikidata":"https://www.wikidata.org/wiki/Q2559581","display_name":"Market concentration","level":3,"score":0.47232192754745483},{"id":"https://openalex.org/C2985380958","wikidata":"https://www.wikidata.org/wiki/Q319676","display_name":"Market competition","level":2,"score":0.4156273603439331},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4045892357826233},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3389385938644409},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3080158233642578},{"id":"https://openalex.org/C155739000","wikidata":"https://www.wikidata.org/wiki/Q877707","display_name":"Market structure","level":2,"score":0.26932090520858765},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.21599054336547852},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12379616498947144},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1061-9518(99)00002-6","doi":"https://doi.org/10.1016/s1061-9518(99)00002-6","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(99)00002-6","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.49000000953674316}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W607580230","https://openalex.org/W609376857","https://openalex.org/W1521127873","https://openalex.org/W1536548085","https://openalex.org/W1549093964","https://openalex.org/W1555737535","https://openalex.org/W1566831926","https://openalex.org/W1972312489","https://openalex.org/W1988928661","https://openalex.org/W2007377591","https://openalex.org/W2032943581","https://openalex.org/W2043863895","https://openalex.org/W2057708299","https://openalex.org/W2060806362","https://openalex.org/W2081724247","https://openalex.org/W2089872985","https://openalex.org/W2094329355","https://openalex.org/W2315439995","https://openalex.org/W2325766969","https://openalex.org/W2332879237","https://openalex.org/W2989799287","https://openalex.org/W3124201178","https://openalex.org/W6631064807","https://openalex.org/W6632223157","https://openalex.org/W7053048986"],"related_works":["https://openalex.org/W2378932295","https://openalex.org/W3122133331","https://openalex.org/W1948199716","https://openalex.org/W4381486020","https://openalex.org/W2089872985","https://openalex.org/W1584050400","https://openalex.org/W2362480350","https://openalex.org/W371406230","https://openalex.org/W1966690467","https://openalex.org/W2017164966"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":6}],"updated_date":"2026-10-24T09:50:30.924529","created_date":"2016-06-24T00:00:00"}