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Full-Text Articles in Business
The Relationship Between Audit Quality And Competition At The Intersection Of The Large And Small Audit Firm Markets, Jeanne-Claire Alyse White
The Relationship Between Audit Quality And Competition At The Intersection Of The Large And Small Audit Firm Markets, Jeanne-Claire Alyse White
LSU Doctoral Dissertations
This paper examines the relationship between audit quality and several measures of spatial competition. Spatial competition is measured as the smallest absolute difference in audit fee market shares from an audit firm and its closest competitor. In this paper, spatial competition measures are referred to as competitive distances, and they are calculated within the large audit market (Big 4 only), within the small audit market (non-Big 4 only), and between the large and small audit markets. Audit market competition and its effect on audit quality has been an ongoing debate. On one side of the argument, competition may negatively impact …