University of Konstanz - Department of Economics
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Audit Market Regulation, Audit Market Concentration, Audit Market Competition, Audit Quality, Cross-Country Study
Audit market concentration; audit market regulation; circular market-matching model; financial reporting quality; non-audit services; spatial competition
audit market concentration, auditor-client matching, client importance, mandatory audit firm rotation, market-matching model
Benford’s Law, Cognitive Thresholds, Left-Digit Bias, Rounding Up Earnings Management, Earnings Characteristics, Audit Quality
audit regulation, joint audit, audit quality, audit costs, coordination, free riding, synergy
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File name: IJAU.pdf
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audit fees, audit firm size, banks, fair‐value accounting
auditing, audit market regulation, auditor incentives, audit market concentration, audit market competition, spatial competition, analytical model
File name: ECCA.pdf
audit market structure, client importance, concentration, mandatory audit firm rotation, market matching model
Fair Value Accounting, Audit Fees, Audit Firm Size, Auditor Industry Specialization, Banks
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