ANALYSIS OF THE MARKET SHARE IN THE EXTERNAL AUDIT MARKET AFTER THE ONSET COVID-19 IN BRAZIL
DOI:
https://doi.org/10.12662/2359-618xregea.v13i3.p122-137.2024Keywords:
independent auditing, market share, big four, COVID-19Abstract
This study aimed to analyze the changes in the market share of external audit firms after the Covid-19 pandemic in Brazil. To this end, information from 416 publicly traded companies was examined from 2019 to 2021. The collected data underwent scrutiny through descriptive analyses and statistical tests. The results revealed the market concentration of the Big Four group. However, when comparing 2019 with 2021, a statistically significant difference in the market share of active audit firms in the country was observed. The research allows us to conclude that BDO and Grant Thornton, together with EY, KPMG, PWC, and Deloitte, formed the Big Six in auditing for the Brazilian publicly traded companies' market. The investigation helps understand the effects of Covid-19 on the audit market in the country.
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