Abnormal Audit Fees, Audit Market Concentration and Audit Quality

The problem of abnormal audit fees in the market is more prevalent. To study impact on quality, China's A-share listed companies Shanghai and Shenzhen from 2013 to 2020 were selected as research objects, calculated using pricing model split into positive negative fees, relationship between them quality was analyzed a regression model, this basis, examined. also examines mediating effect concentration quality. shows that are significantly negatively related regardless whether they high or low, plays partially role with lower higher provides new ideas policy recommendations for classic perspective concentration.