Dynamic auditor competition and audit quality in the United States

• Main Authors: CHOI, Arum, KIM, Jeong-Bon, ZANG, Yoonseok
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2020
• Subjects: audit market competition; audit quality; dynamic auditor competition; MSA size; client importance; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1962; https://ink.library.smu.edu.sg/context/soa_research/article/2989/viewcontent/Dynamic_Auditor_2020_pvoa__1_.pdf
• Institution: Singapore Management University

Regulators and audit market participants have concerned that less competitive audit market makes auditors to reduce the incentives to conduct high-quality audits. While a few studies examine the effect of competition in the U.S. local audit markets, they report conflicting evidence using the static...