Statutory audit services market investigation
Date of referral: 21.10.11 Statutory deadline: 20.10.13
Email:
auditors@cc.gsi.gov.uk
Working papers A - M
Working Papers are published to invite comments and assist the Inquiry Group develop its thinking on key areas. They should not be considered as containing the Group’s definitive views. For further information see the CCs Guidelines for Market Investigations (PDF, 675 Kb) , draft for public consultation, in particular paragraphs 56 and 57.
| Working papers | Date published |
|---|
Barriers to entry: international networks (PDF, 284 Kb)
(Comments requested by Friday 12 October) |
28.09.12 |
Barriers to entry: reputation and experience (PDF, 131 Kb)
(Comments requested by Friday 12 October) |
03.10.12 |
Bundling of audit and non-audit services (PDF, 221 Kb)
(Comments requested by Thursday 1 November) |
18.10.12 |
Characteristics of long audit tenure companies (PDF, 268 Kb) (Comments requested by Friday 30 November) |
16.11.12 |
Competition Commission survey results (revised version) (PDF, 186 Kb) (Comments requested by Friday 5 October) Competition Commission Survey Results Annex 1
(PDF, 97 Kb)
(Comments requested by Friday 16 October) |
23.10.12 02.10.12 |
Descriptive statistics (PDF, 92 Kb)
(Comments requested by Friday 12 October) |
28.09.12 |
Development of the statutory financial audit (PDF, 105 Kb)
(Comments requested by Friday 7 September) |
10.08.12 |
Econometric analysis of audit costs (PDF, 379 Kb) (Comments requested by Friday 30 November) |
16.11.12 |
Economies of scale in operating costs (PDF, 114 Kb)
(Comments requested by Thursday 8 November) |
25.10.12 |
Engagement level profitability analysis (PDF, 463 Kb) (Comments requested by Tuesday 4 December) |
20.11.12 |
|
Evidence on switching costs (and implications for barriers to entry) (PDF, 157 Kb)
(Comments requested by Friday 5 October) |
12.09.12 |
Evidence of tacit coordination (PDF, 139 Kb)
(Comments requested by Friday 5 October) |
24.09.12 |
Evidence relating to the selection process: tendering, annual renegotiations and switching (PDF, 375 Kb)
(Comments requested by Friday 12 October) |
25.09.12 |
Firms' stated competitive strategies (PDF, 87 Kb) Appendix (PDF, 211 Kb)
(Comments requested by Friday 5 October) |
12.09.12 20.09.12 |
Framework for the CCs assessment and revised theories of harm (PDF, 124 Kb)
(Comments requested by Friday 7 September) |
10.08.12 |
Law and Regulation WP (PDF, 409 Kb)
(Comments requested by Friday 4 May) |
20.04.12 |
Liability, insurance and settlements
(PDF, 102 Kb)
(Comments requested by Friday 5 October) |
14.09.12 |
Market definition (PDF, 112 Kb)
(Comments requested by Friday 7 September) |
24.08.12 |
