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 …

We propose a new audit supplier competition construct: the Office-Client Balance (OCB), which consists of the relative … construct, we derive a metro-level audit competition proxy reflecting surpluses or shortfalls of total metro audit office …, we find that this OCB competition variable is associated with lower fees, more auditor turnover, and more (less) office …