Essays on regulation, accounting and market competition

Guo, Qiang

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URL:	https://ub-madoc.bib.uni-mannheim.de/37097
URN:	urn:nbn:de:bsz:180-madoc-370978
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2014
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Simons, Dirk
Datum der mündl. Prüfung:	1 August 2014
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Außerfakultäre Einrichtungen > GESS - CDSB (BWL) Fakultät für Betriebswirtschaftslehre > ABWL u. Rechnungswesen (Simons 2004-)
Fachgebiet:	330 Wirtschaft
Normierte Schlagwörter (SWD):	Monopolistische Konkurrenz , Wirtschaftsprüfung , Regulierung
Freie Schlagwörter (Englisch):	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.