Dynamic auditor competition and audit quality in the United States
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...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| 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 |
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| Institution: | Singapore Management University |
| Language: | English |