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Measuring Competitive Bidding in the Audit Market and Its Relation to Market Concentration, Audit Quality, and Audit Fees : Evidence from Auditor Views of Company SEC Filings
Hallman, Nicholas - 2020
Prior research provides mixed evidence about whether sufficient audit market competition exists and whether competition impairs or improves audit quality. A major impediment to this stream of research is the unobservable nature of the bidding process by which auditors compete for clients. In...
Persistent link: https://www.econbiz.de/10012852858
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Local competition and auditors' provision of non-audit services
Ho, Nam - In: Advances in accounting : a research annual 63 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014495789
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Product market competition and audit fees
Wang, Yuequan; Chui, Andy C. W. - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 139-156
Persistent link: https://www.econbiz.de/10011409523
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How do auditors respond to competition? : evidence from the bidding process
Hallman, Nicholas J.; Kartapanis, Antonis; Schmidt, Jaime J. - In: Journal of accounting & economics 73 (2022) 2/3, pp. 1-29
Persistent link: https://www.econbiz.de/10013264642
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Competition effects on audit quality and pricing in a non-Big 4 market
Azizkhani, Masoud; Sami, Heibatollah; Amirkhani, Kourosh; … - In: The international journal of accounting 57 (2022) 4, pp. 1-48
Persistent link: https://www.econbiz.de/10013389442
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Audit market concentration, legal regime, and audit fees : an international investigation
Lee, Eugenia Y.; Choi, Jong-Hag; Kim, Eunhee; Sunwoo, … - In: International journal of auditing : IJA 28 (2024) 1, pp. 206-225
Persistent link: https://www.econbiz.de/10014468807
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Impact of audit fee deregulation on audit-market competition
Chang, Wen-jing; Chen, Yahn-shir; Chan, Meng-pei - In: Asia-Pacific journal of accounting & economics : APJAE 16 (2009) 1, pp. 69-94
Persistent link: https://www.econbiz.de/10003843199
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Audit Fees, Auditor Switching and Competition in the UK Auditor Market : An Analysis of UK Companies (1998-2012)
Kacer, Marek - 2015
. Firms are organized into a data panel with up to 15 years of time series observations per company. We identify auditor and …
Persistent link: https://www.econbiz.de/10013024180
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Market competition, audit fee stickiness, and audit quality : evidence from China
Chang, Hsihui; Guo, Yingwen; Mo, Phyllis Lai Lan - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 79-99
Persistent link: https://www.econbiz.de/10012056632
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Economic Regulation of Urban and Regional Airports : Incentives, Efficiency and Benchmarking
Forsyth, Peter (ed.); Müller, Jürgen (ed.);  … - 2023
This book offers new insights into the theory and practice of economic airport regulation. In light of recent … developments in aviation markets and policy, and the debate on airport regulation and benchmarking, it offers case studies on … various aspects of economic regulation of city and regional airports. Written by experts in the field, the volume features …
Persistent link: https://www.econbiz.de/10014253086