that increased competition in the audit market results in higher efficiency, as reflected by a shorter ARL …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 …

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 …

. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a …

This paper examines the relation between audit market competition and audit quality. We use the staggered introduction … threat of competition for incumbent audit firms. Using a generalized difference-in-differences design, we find that the … increased threat of competition induced by the opening of a bullet train route in a city leads to a 6.1 percentage point (pp …

Competition in audit markets is an important topic but direct tests of market competition have been limited. In this … paper, we examine how audit firms behave when they are confronted with competition from another firm in a wide range of …

, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated … blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private …

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 can affect a company's risk-taking, but there is limited evidence on …

likely fee increases resulting from less competition among audit firms. The latter could result in audit fee increases …