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 …

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 …

, 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 …

, has increased the importance of understanding efficiency in this industry. This paper examines the technical and …

the current market competition within a city is low. These findings suggest that auditors exhibit distinctive incentives …

costs of changing audit firms included in DeAngelo's (1981) multi-period audit pricing model. Our competition measure … audit firm(s) in local audit markets and advances understanding of audit market competition …

(which we label “multi-industry contact”) leads to less (price) competition overall, which suggests mutual forbearance among …

In this paper, we study spatial competition in the U.S. audit market while accounting for its two-tiered nature. We … audit markets have on competition. We find that the market share distance from small audit firm competitors has a greater …