Prior research provides mixed evidence about whether sufficient audit market competition exists and whether competition … association between the probability of bidding and previously documented measures of auditor competition (i.e., market … concentration), audit quality, and audit pricing. Consistent with concerns that market concentration impedes competition, we find …

We propose a new audit supplier competition construct: the Office-Client Balance (OCB), which consists of the relative … construct, we derive a metro-level audit competition proxy reflecting surpluses or shortfalls of total metro audit office …, we find that this OCB competition variable is associated with lower fees, more auditor turnover, and more (less) office …

Concerns regarding a lack of competition in the market for public-company audits focus on Big Four audit firms. Little … concern has been raised regarding Non-Big Four firms, yet we know little about competition and barriers to entry in this … market. Prior studies only consider competition from audit firms that already have public-company clients. I examine the role …

(which we label “multi-industry contact”) leads to less (price) competition overall, which suggests mutual forbearance among …

oligopoly competition between certification bodies, showing that a higher degree of certification body competition results in … leading international food safety standard for food manufacturers, and find evidence that a higher degree of competition …

costs of changing audit firms included in DeAngelo's (1981) multi-period audit pricing model. Our competition measure … audit firm(s) in local audit markets and advances understanding of audit market competition …