Essays on regulation, accounting and market competition

Guo, Qiang

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URN: urn:nbn:de:bsz:180-madoc-370978
Document Type: Doctoral dissertation
Year of publication: 2014
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Simons, Dirk
Date of oral examination: 1 August 2014
Publication language: English
Institution: Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Business School > ABWL u. Rechnungswesen (Simons 2004-)
Subject: 330 Economics
Subject headings (SWD): Monopolistische Konkurrenz , Wirtschaftsprüfung , Regulierung
Keywords (English): Accounting regulation , competition , audit market
Abstract: The dissertation mainly addresses different issues regarding the impact of regulation in a competitive market and how market participants react strategically in such market. It consists of four chapters that address the impact of certain regulation and how would market competition play a role in such dynamic. The scope of these chapters is not restricted to accounting regulations but accounting regulations or markets for accounting professionals are mainly embedded in the settings which my dissertation investigate. In general, this disertation extends the understanding on the impact of regulation or accounting related regulation on market particpants and market as a whole, for instance their market output, comeptitive strategic disclousre and market structure changes.

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