Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland

Abstract

The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit services to public companies listed on the Warsaw Stock Exchange.

Keywords

• big4
• financial audit
• legislative changes
• public companies
• m42
• m48
• g34