Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

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 concent...

While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of concentration on competition – the focus of this paper is concentration and no inferences are made about competitive aspects of the market. The extent ...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...