The research problem The extant audit market concentration (AMC) literature is quite
scattered, which makes it challenging to comprehend the current state of knowledge and to …

This survey study focuses on the relationship between the simultaneous provision of audit
and nonaudit services and auditor independence‐in‐appearance as perceived by Danish …

How can features of the markets for audit and nonaudit services (NAS) affect an audit firm's
incentives to invest in audit quality, average audit quality, and social welfare? We address …

This analysis' goal is to characterise the impact of mid-tier auditors on competition and
average supplied audit quality. The major result of our analysis is the following: Auditors' …

Zusammenfassung Die seit Jahren hohe Anbieterkonzentration auf dem Markt für
Abschlussprüfungen hat die Europäische Union dazu veranlasst, die Diskussion über …

The new European regime for environmental, social and governance (ESG) reporting
requires firms to subject their ESG reports to external assurance. However, there is still a …

Regulators have discussed the introduction of mandatory joint audits (JAs) or shared audits
(SHAs) as a means to increase audit quality (Basioudis, 2020; European Commission [EC] …

Limited evidence exists on the effects of the audit market regulation and the structure of the
audit market on audit quality. We explore the link between regulation and three key earnings …

Recently, the Commission of the European Communities has put up for discussion various
reform proposals intended to enhance the reliability of audits and to re-establish trust in the …

The problem being researched in the current study is the audit reforms in Vietnam, in
particular the Law on External Audit (2011). The current research attempts to identify the …