This study assesses the relationship between market competition and corporate governance by analysing 562 non-financial companies listed on the Vietnamese stock market from 2010 to 2019. We used the quantitative method through oridinary least squares (OLS) robust and feasible generalised least...

Seit einigen Jahren steigt die Dominanz weniger Vereine im deutschen Fußball. Wiederholte Gewinne der Meisterschaften in der Fußball-Bundesliga und die Beteiligung an Spielen auf europäischer Ebene versetzen diese Vereine finanziell in die Lage, dauerhaft in ihre Spieler-Kader zu investieren....

This study examines competition level and merger in Taiwanese audit industry over a long time interval of 1992-2008. Total public accounting firms are divided into four sub-samples in terms of market segment, including big, large, medium, and small firms. Next, based on prior studies and service...

This study investigates whether audit market competition influences the risk profile of audit offices' client portfolios and whether an audit office's client risk profile affects the association between audit market competition and audit quality. Economic theory suggests that market competition...

A sudden surge of competition following audit privatisation in the Iranian audit market may create some positive or negative consequences on audit quality. Such significant accounting reform occurred in the unfavourable audit market of Iran where the demand for high quality audit services as...

This study investigates the effect of auditor type (private vs. state) and increased competition in an audit market on audit report lag (ARL). This is the first study to provide evidence regarding the effect of audit market competition on ARL. Utilizing structure–conduct–performance theory,...

Product market competition has been identified as one of the most powerful corporate governance tools for motivating managers to maximize firm value. Consistent with this view, a large body of theoretical and empirical research over the years has investigated the implications of product market...

Regulators and economists are often concerned with mergers and acquisitions (M&A) because of their potential to reduce competition by decreasing the number of suppliers and consolidating market share. However, Stigler (1955) points out that in certain situations, mergers may increase competition...

Examining a drastic evolution of the audit market in China, we find that auditor mergers enhance clients' innovation. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a greater increase in auditor size, supporting the...