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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 …
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This study examines the association between auditor concentration and intra-industry competition in the client industry …. It has been suggested that competition within the client industry may cause some firms to seek auditors that are not … 1999) examining the association between auditor industry concentration and client industry competition have yielded …
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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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