Would regional competition pressure affect audit quality? Evidence from a spatial distribution of the audit market
This study finds that the greater the pressure of regional competition, the more likely auditors are to issue aggressive audit reports that could damage audit quality. This phenomenon exists mainly in the increasing number of small audit offices in the same region. However, the increasing number of...
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| Veröffentlicht in: | Regulation & governance 2024-01, Vol.18 (1), p.245-269 |
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| creator | Chen, Wanyi Hu, Ning Sun, Zhengjie Zhang, Yiling |
| description | This study finds that the greater the pressure of regional competition, the more likely auditors are to issue aggressive audit reports that could damage audit quality. This phenomenon exists mainly in the increasing number of small audit offices in the same region. However, the increasing number of local Big 6 audit offices positively impacts audit quality. Furthermore, individual interviews and penalties on auditors by government agencies can effectively mitigate the negative impact of regional competition pressure on audit quality. This study expands the literature on how audit market competition affects audit quality and provides insights into regulation‐setters. |
| doi_str_mv | 10.1111/rego.12513 |
| format | Article |
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This study expands the literature on how audit market competition affects audit quality and provides insights into regulation‐setters.</description><subject>audit offices</subject><subject>audit quality</subject><subject>Audits</subject><subject>Competition</subject><subject>Government agencies</subject><subject>Markets</subject><subject>regional competition pressure</subject><subject>Regions</subject><subject>Spatial analysis</subject><subject>spatial distribution</subject><issn>1748-5983</issn><issn>1748-5991</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2024</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNp9kM1KAzEUhYMoWKsbnyDgTpg6mcxPshIptQqFgiguQ2Zyo6nTZppklL69aae4NJvkhu8c7jkIXZN0QuK5c_BhJyQrCD1BI1LlLCk4J6d_b0bP0YX3qzQt0yyjI-Tebd8qHHXGbmSLG7vuIJgQJ9w58L53gKXW0AQse2UC3vayNWF3j2ffRsGmAaydXWOJfSeDiRbK-OBM3R88rMbhE47StXRfEC7RmZath6vjPUZvj7PX6VOyWM6fpw-LpMk4pUlGVUWhVrxmhVRasSovATLGK1LVqi5LonNG8_jLOFFVLjnIXKuYvZGyYEDH6Gbw7Zzd9uCDWNnexZBeZJzQPC2jOFK3A9U4670DLTpn4qI7QVKx71TsOxWHTiNMBvjHtLD7hxQvs_ly0PwCdvd7eg</recordid><startdate>202401</startdate><enddate>202401</enddate><creator>Chen, Wanyi</creator><creator>Hu, Ning</creator><creator>Sun, Zhengjie</creator><creator>Zhang, Yiling</creator><general>John Wiley & Sons Australia, Ltd</general><general>Wiley Subscription Services, Inc</general><scope>AAYXX</scope><scope>CITATION</scope><scope>7TQ</scope><scope>DHY</scope><scope>DON</scope><orcidid>https://orcid.org/0000-0002-2735-0022</orcidid><orcidid>https://orcid.org/0000-0002-8675-6567</orcidid><orcidid>https://orcid.org/0000-0001-9252-1070</orcidid></search><sort><creationdate>202401</creationdate><title>Would regional competition pressure affect audit quality? Evidence from a spatial distribution of the audit market</title><author>Chen, Wanyi ; Hu, Ning ; Sun, Zhengjie ; Zhang, Yiling</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c2933-23d73ebd9b85adfd8746ee289717bdb661f4834746891d74a9ea4fd251caa58e3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2024</creationdate><topic>audit offices</topic><topic>audit quality</topic><topic>Audits</topic><topic>Competition</topic><topic>Government agencies</topic><topic>Markets</topic><topic>regional competition pressure</topic><topic>Regions</topic><topic>Spatial analysis</topic><topic>spatial distribution</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Chen, Wanyi</creatorcontrib><creatorcontrib>Hu, Ning</creatorcontrib><creatorcontrib>Sun, Zhengjie</creatorcontrib><creatorcontrib>Zhang, Yiling</creatorcontrib><collection>CrossRef</collection><collection>PAIS Index</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><jtitle>Regulation & governance</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Chen, Wanyi</au><au>Hu, Ning</au><au>Sun, Zhengjie</au><au>Zhang, Yiling</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Would regional competition pressure affect audit quality? 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| identifier | ISSN: 1748-5983 |
| ispartof | Regulation & governance, 2024-01, Vol.18 (1), p.245-269 |
| issn | 1748-5983 1748-5991 |
| language | eng |
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| source | Wiley Online Library Journals Frontfile Complete; PAIS Index; EBSCOhost Business Source Complete |
| subjects | audit offices audit quality Audits Competition Government agencies Markets regional competition pressure Regions Spatial analysis spatial distribution |
| title | Would regional competition pressure affect audit quality? Evidence from a spatial distribution of the audit market |
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