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 … 1999) examining the association between auditor industry concentration and client industry competition have yielded …

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 …

. Auditors face increased competition in rendering services to the same target clients as tax agents. What is the responding …

competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces … them to recruit high-risk clients, while does not affect their audit quality. In further analyses, we find that competition … faced with competition from small local audit firms. Overall, this study reveals the competitive strategies of the Big 4 …