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the Impact of Monopoly or Industry Competition on Pricing of External Audit Services

Ali Ebrahimi Kordlar; Musa Javani Ghalandari; Kianoosh Ganji

Volume 13, Issue 52 , January 2017, , Pages 149-178

https://doi.org/10.22054/qjma.2017.7740

Abstract
  Existing theories predict two contradict relation between industry competition and audit fees. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement. It therefore decreases the assessment of risk by auditors and ...  Read More