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 …

an adverse impact on competition and audit quality. We examine the impact of increasing competition on audit pricing and … audit quality in an emerging market where regulatory policies have resulted in increased competition (less market … competition in audit markets in developing economies generate audit fee pressure, which negatively affects audit quality. We …