merger. The microstructure of the audit industry provides further insights—Non-Big4 audit firms reduce fees after the merger …

This paper examines the relation between audit market competition and audit quality. We use the staggered introduction … threat of competition for incumbent audit firms. Using a generalized difference-in-differences design, we find that the … increased threat of competition induced by the opening of a bullet train route in a city leads to a 6.1 percentage point (pp …

Competition in audit markets is an important topic but direct tests of market competition have been limited. In this … paper, we examine how audit firms behave when they are confronted with competition from another firm in a wide range of …

, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated … blockchain for financial reporting and auditing can improve verification efficiency not only for transactions in private …

This study is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to …

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 … quality. Economic theory suggests that market competition can affect a company's risk-taking, but there is limited evidence on …

likely fee increases resulting from less competition among audit firms. The latter could result in audit fee increases …

an adverse impact on competition and audit quality. We examine the impact of increasing competition on audit pricing and … audit quality in an emerging market where regulatory policies have resulted in increased competition (less market … competition in audit markets in developing economies generate audit fee pressure, which negatively affects audit quality. We …