The audit market's unique combination of features - its role in capital market transparency, mandated demand, and … that have been the focus of policy discussions: mandatory audit firm rotation and further supply concentration due to the … exit of a "Big 4" audit firm. To do so, we first estimate publicly traded firms' demand for auditing services, allowing the …

The audit market's unique combination of features - its role in capital market transparency, mandated demand, and … that have been the focus of policy discussions: mandatory audit firm rotation and further supply concentration due to the … exit of a "Big 4" audit firm. To do so, we first estimate publicly traded firms' demand for auditing services, allowing the …

This study investigates whether audit market competition influences the risk profile of audit offices' client … portfolios and whether an audit office's client risk profile affects the association between audit market competition and audit … how audit market competition affects audit offices' client portfolio composition. Two streams of prior research have …

competition in the Iranian audit market has any impact on audit fees, audit quality and auditor switching. Findings from this …A sudden surge of competition following audit privatisation in the Iranian audit market may create some positive or … negative consequences on audit quality. Such significant accounting reform occurred in the unfavourable audit market of Iran …

This study investigates the effect of auditor type (private vs. state) and increased competition in an audit market on … audit report lag (ARL). This is the first study to provide evidence regarding the effect of audit market competition on ARL … audit market liberalization (an audit market where services were previously provided primarily by a state entity) has …

rivals by merging. In this study, I examine whether mergers between small and midsize accounting firms influence audit market …) generate efficiencies that are reflected in a post- merger reduction in audit hours but not audit quality. Mergers benefit …-market mergers create efficiencies and bring new aggressive competition to the U.S. public- company audit market …

Examining a drastic evolution of the audit market in China, we find that auditor mergers enhance clients' innovation …. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a … greater increase in auditor size, supporting the positive certification effect of large auditors. Further cross …

We propose a new audit supplier competition construct: the Office-Client Balance (OCB), which consists of the relative … abundance of suppliers (competing audit offices) and customers (audit clients) in a metropolitan (metro) area. From this … construct, we derive a metro-level audit competition proxy reflecting surpluses or shortfalls of total metro audit office …

Concerns regarding a lack of competition in the market for public-company audits focus on Big Four audit firms. Little … market. Prior studies only consider competition from audit firms that already have public-company clients. I examine the role … of potential entrants – PCAOB registered audit firms with no public clients – as an additional source of competition that …

measure, we show that for some instances the mid-tier auditor improves average audit quality, but for other instances fails to …This analysis' goal is to characterize the impact of mid-tier auditors on competition and average supplied audit … determine the offered audit quality levels and thus the average supplied audit quality. Defining a model-endogenous quality …