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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 …
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significant differences along any of these dimensions?3. Do customers of the Big4 pay higher fees compared to the competition …
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to purchasing audit services from the most efficient auditors. On the other hand, the competition in the market can be … choices in a market than small auditees. In order to maintain reasonable competition among auditors in a market, auditees pay …
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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 …
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