Mimetic Isomorphism and Its Effect on the Audit Services Market

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  • Additional Information
    • Publication Information:
      University of North Carolina Press, 1994.
    • Publication Date:
      1994
    • Abstract:
      A dynamic of imitation among client firms produces the high level of isomorphism observable in their auditor selection. However, the form and extent of a corporate actor's behavior are influenced by the actor's position among competing peers. Examining 2,285 auditor-client pairs, this study finds that the likelihood of imitation in auditor selection systematically varies across the status dimension. First, the leaders in an industry seek to differentiate themselves from their chief competitors. Second, the firms of the middle stratum imitate the leaders in their industry extensively by choosing from the same set of auditors. Third, the firms at the bottom seem to be excluded from this concern. This interplay between inclusion and exclusion among socially differentiated actors, in turn, yields substantial polarization in size among CPA firms and hence the extreme market share concentration that characterizes the audit services market.
    • ISSN:
      00377732
      15347605
    • Accession Number:
      10.2307/2579824
    • Rights:
      Copyright 1994 The University of North Carolina Press
    • Accession Number:
      edsjsr.10.2307.2579824
  • Citations
    • ABNT:
      SHIN-KAP HAN. Mimetic Isomorphism and Its Effect on the Audit Services Market. Social Forces, [s. l.], v. 73, n. 2, p. 637, 1994. DOI 10.2307/2579824. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsjsr&AN=edsjsr.10.2307.2579824&custid=s8280428. Acesso em: 18 jan. 2020.
    • AMA:
      Shin-Kap Han. Mimetic Isomorphism and Its Effect on the Audit Services Market. Social Forces. 1994;73(2):637. doi:10.2307/2579824.
    • APA:
      Shin-Kap Han. (1994). Mimetic Isomorphism and Its Effect on the Audit Services Market. Social Forces, 73(2), 637. https://doi.org/10.2307/2579824
    • Chicago/Turabian: Author-Date:
      Shin-Kap Han. 1994. “Mimetic Isomorphism and Its Effect on the Audit Services Market.” Social Forces 73 (2): 637. doi:10.2307/2579824.
    • Harvard:
      Shin-Kap Han (1994) ‘Mimetic Isomorphism and Its Effect on the Audit Services Market’, Social Forces, 73(2), p. 637. doi: 10.2307/2579824.
    • Harvard: Australian:
      Shin-Kap Han 1994, ‘Mimetic Isomorphism and Its Effect on the Audit Services Market’, Social Forces, vol. 73, no. 2, p. 637, viewed 18 January 2020, .
    • MLA:
      Shin-Kap Han. “Mimetic Isomorphism and Its Effect on the Audit Services Market.” Social Forces, vol. 73, no. 2, 1994, p. 637. EBSCOhost, doi:10.2307/2579824.
    • Chicago/Turabian: Humanities:
      Shin-Kap Han. “Mimetic Isomorphism and Its Effect on the Audit Services Market.” Social Forces 73, no. 2 (1994): 637. doi:10.2307/2579824.
    • Vancouver/ICMJE:
      Shin-Kap Han. Mimetic Isomorphism and Its Effect on the Audit Services Market. Social Forces [Internet]. 1994 [cited 2020 Jan 18];73(2):637. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsjsr&AN=edsjsr.10.2307.2579824&custid=s8280428