Accounting: The Structure of a Growing Profession

BENZION BARLEV*, YORAM C. PELES

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large clients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common.

Original languageEnglish
Pages (from-to)70-83
Number of pages14
JournalAbacus
Volume23
Issue number1
DOIs
StatePublished - Mar 1987

Keywords

  • Accounting firms
  • CPAs
  • Professional practice

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