TY - GEN AU - Rodríguez Castro, Paula Isabel AU - Ruiz Barbadillo, Emiliano AU - Biedma López, Estíbaliz A4 - Economía Financiera y Contabilidad PY - 2017 SN - 2056-5127, 1012-8255 SN - 10.1108/ARLA-11-2015-0307 UR - http://hdl.handle.net/10498/34620 AB - Purpose: The aim of this paper is to analyze whether the major international audit firms reach collusive agreements in Spain, in order to exercise market power and impose higher prices than those of competitors. According to traditional theory of... LA - eng PB - Emerald Publishing Limited KW - Audit KW - Collusion KW - Market Power KW - Concentration KW - Mobility TI - MARKET POWER AND AUDIT MARKET COLLUSION: THE SPANISH CASE T2 - Poder de mercado y colusión en el mercado de auditoría: El caso Español ER -