competition by decreasing the number of suppliers and consolidating market share. However, Stigler (1955) points out that in … certain situations, mergers may increase competition even when they raise concentration and reduce an already small number of … competition by increasing the number of firms that can efficiently compete for public clients. Using a proprietary dataset …

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 …

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 …

This analysis' goal is to characterize the impact of mid-tier auditors on competition and average supplied audit …

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 …

A sudden surge of competition following audit privatisation in the Iranian audit market may create some positive or … competition in the Iranian audit market has any impact on audit fees, audit quality and auditor switching. Findings from this … study indicate that increased competition in an unfavourable audit market is more likely to result in unfavourable …

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 …. Utilizing structure–conduct–performance theory, we predict that competition pressures private auditors to be more efficient and …

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 …