For many years, businesses, government regulators, and the public have expressed concern about the dominance of a few large public accounting firms in the audit market. Recent events have increased concern about the lack of competition in the auditing industry. Using market concentration...

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 associated with their competitors, due to concerns of loss...

This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees nexus. We use dataset from 100 quoted and...

The aim of the paper is to determine whether the audit market for public interest entities in the Czech and Slovak Republic has been still concentrated and subsequently to determine the measure of concentration. The article consists of data including information from audit entities that perform...