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Steigende Ansprüche und Wünsche der Kunden sowie ein intensiver Wettbewerb im Dienstleistungssektor sind Gründe für … eine Differenzierung gegenüber dem Wettbewerb stattfindet. In 32 Beiträgen berichten ausgewiesene nationale und …
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competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces … them to recruit high-risk clients, while does not affect their audit quality. In further analyses, we find that competition … faced with competition from small local audit firms. Overall, this study reveals the competitive strategies of the Big 4 …
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