that increased competition in the audit market results in higher efficiency, as reflected by a shorter ARL …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 …

Concerns regarding a lack of competition in the market for public-company audits focus on Big Four audit firms. Little … concern has been raised regarding Non-Big Four firms, yet we know little about competition and barriers to entry in this … market. Prior studies only consider competition from audit firms that already have public-company clients. I examine the role …

. This effect is more pronounced when the acquirer in a merger is an international Big 4 auditor or when a merger leads to a …