{"id":"https://openalex.org/W4292295620","doi":"https://doi.org/10.1142/s1094406022500159","title":"Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market","display_name":"Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market","publication_year":2022,"publication_date":"2022-08-17","ids":{"openalex":"https://openalex.org/W4292295620","doi":"https://doi.org/10.1142/s1094406022500159"},"language":"en","primary_location":{"id":"doi:10.1142/s1094406022500159","doi":"https://doi.org/10.1142/s1094406022500159","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s1094406022500159","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084720855","display_name":"Masoud Azizkhani","orcid":"https://orcid.org/0000-0003-1752-3345","observed_orcids":["https://orcid.org/0000-0003-1752-3345"]},"institutions":[{"id":"https://openalex.org/I129801699","display_name":"University of Tasmania","ror":"https://ror.org/01nfmeh72","country_code":"AU","type":"education","lineage":["https://openalex.org/I129801699"]},{"id":"https://openalex.org/I67080706","display_name":"Alzahra University","ror":"https://ror.org/013cdqc34","country_code":"IR","type":"education","lineage":["https://openalex.org/I67080706"]}],"countries":["AU","IR"],"is_corresponding":true,"raw_author_name":"Masoud Azizkhani","raw_affiliation_strings":["Department of Accounting, Alzahra University, Tehran, Iran","Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia"],"raw_orcid":"https://orcid.org/0000-0003-1752-3345","affiliations":[{"raw_affiliation_string":"Department of Accounting, Alzahra University, Tehran, Iran","institution_ids":["https://openalex.org/I67080706"]},{"raw_affiliation_string":"Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia","institution_ids":["https://openalex.org/I129801699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017813612","display_name":"Heibatollah Sami","orcid":"https://orcid.org/0000-0002-2703-1187","observed_orcids":["https://orcid.org/0000-0002-2703-1187"]},"institutions":[{"id":"https://openalex.org/I186143895","display_name":"Lehigh University","ror":"https://ror.org/012afjb06","country_code":"US","type":"education","lineage":["https://openalex.org/I186143895"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Heibatollah Sami","raw_affiliation_strings":["College of Business, Lehigh University, Bethlehem, PA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Lehigh University, Bethlehem, PA, USA","institution_ids":["https://openalex.org/I186143895"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011306886","display_name":"Kourosh Amirkhani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I51504820","display_name":"San Jose State University","ror":"https://ror.org/04qyvz380","country_code":"US","type":"education","lineage":["https://openalex.org/I51504820"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kourosh Amirkhani","raw_affiliation_strings":["Lucas College and Graduate School of Business, San Jose State University, San Jose, CA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lucas College and Graduate School of Business, San Jose State University, San Jose, CA, USA","institution_ids":["https://openalex.org/I51504820"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073120799","display_name":"Gary S. Monroe","orcid":"https://orcid.org/0000-0003-2608-0531","observed_orcids":["https://orcid.org/0000-0003-2608-0531"]},"institutions":[{"id":"https://openalex.org/I31746571","display_name":"UNSW Sydney","ror":"https://ror.org/03r8z3t63","country_code":"AU","type":"education","lineage":["https://openalex.org/I31746571"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Gary S. Monroe","raw_affiliation_strings":["School of Accounting, UNSW Sydney, Sydney, Australia"],"raw_orcid":"https://orcid.org/0000-0003-2608-0531","affiliations":[{"raw_affiliation_string":"School of Accounting, UNSW Sydney, Sydney, Australia","institution_ids":["https://openalex.org/I31746571"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5084720855"],"corresponding_institution_ids":["https://openalex.org/I129801699","https://openalex.org/I67080706"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":4.5332,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.94562429,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"57","issue":"04","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-market-competition","display_name":"audit market competition","score":0.9919999837875366},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8949999809265137},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9290000200271606},{"id":"https://openalex.org/keywords/market-concentration","display_name":"market concentration","score":0.7760000228881836},{"id":"https://openalex.org/keywords/herfindahl-hirschman-index","display_name":"Herfindahl-Hirschman index","score":0.9850000143051147},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8610000014305115},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.6639999747276306},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7393187284469604},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6821781396865845},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6494535803794861},{"id":"https://openalex.org/C2779713992","wikidata":"https://www.wikidata.org/wiki/Q2559581","display_name":"Market concentration","level":3,"score":0.6233439445495605},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.5975778102874756},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5855039358139038},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5470673441886902},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5410441756248474},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.5041154623031616},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.31627416610717773},{"id":"https://openalex.org/C155739000","wikidata":"https://www.wikidata.org/wiki/Q877707","display_name":"Market structure","level":2,"score":0.2973533868789673},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2505949139595032},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.1959126889705658},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1142/s1094406022500159","doi":"https://doi.org/10.1142/s1094406022500159","is_oa":false,"landing_page_url":"https://doi.org/10.1142/s1094406022500159","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:wsi:tijaxx:v:57:y:2022:i:04:n:s1094406022500159","doi":null,"is_oa":false,"landing_page_url":"http://www.worldscientific.com/doi/abs/10.1142/S1094406022500159","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.49000000953674316,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":73,"referenced_works":["https://openalex.org/W1837205323","https://openalex.org/W1874847156","https://openalex.org/W1883797074","https://openalex.org/W1960334607","https://openalex.org/W1961438334","https://openalex.org/W1964470923","https://openalex.org/W1966690467","https://openalex.org/W1968235651","https://openalex.org/W1969177246","https://openalex.org/W1975361537","https://openalex.org/W1978681151","https://openalex.org/W1979162192","https://openalex.org/W1980810902","https://openalex.org/W1986187321","https://openalex.org/W1987577602","https://openalex.org/W1987952823","https://openalex.org/W1990317644","https://openalex.org/W1990971993","https://openalex.org/W1995563751","https://openalex.org/W2012915660","https://openalex.org/W2027987627","https://openalex.org/W2042776725","https://openalex.org/W2049424415","https://openalex.org/W2049476258","https://openalex.org/W2050720492","https://openalex.org/W2055418603","https://openalex.org/W2060315039","https://openalex.org/W2078416470","https://openalex.org/W2081313956","https://openalex.org/W2085363563","https://openalex.org/W2093326645","https://openalex.org/W2094329355","https://openalex.org/W2101782430","https://openalex.org/W2104960492","https://openalex.org/W2105662497","https://openalex.org/W2106244737","https://openalex.org/W2108089027","https://openalex.org/W2124544233","https://openalex.org/W2133018005","https://openalex.org/W2135241016","https://openalex.org/W2137712996","https://openalex.org/W2139122730","https://openalex.org/W2146186607","https://openalex.org/W2147918236","https://openalex.org/W2152596199","https://openalex.org/W2167385695","https://openalex.org/W2167492497","https://openalex.org/W2176195673","https://openalex.org/W2262344759","https://openalex.org/W2315678552","https://openalex.org/W2324748475","https://openalex.org/W2811502713","https://openalex.org/W2887430859","https://openalex.org/W3023181463","https://openalex.org/W3121143499","https://openalex.org/W3121230084","https://openalex.org/W3121545506","https://openalex.org/W3121807809","https://openalex.org/W3122458461","https://openalex.org/W3122475057","https://openalex.org/W3122547505","https://openalex.org/W3122747852","https://openalex.org/W3123993840","https://openalex.org/W3124162333","https://openalex.org/W3124170598","https://openalex.org/W3124283562","https://openalex.org/W3124738339","https://openalex.org/W3124975758","https://openalex.org/W3125128521","https://openalex.org/W3125629515","https://openalex.org/W3125688476","https://openalex.org/W4290016560","https://openalex.org/W4298306564"],"related_works":["https://openalex.org/W3185273512","https://openalex.org/W4410288253","https://openalex.org/W3172110444","https://openalex.org/W6982414821","https://openalex.org/W3172332433","https://openalex.org/W2793891213","https://openalex.org/W2811174042","https://openalex.org/W2808789739","https://openalex.org/W7110856310","https://openalex.org/W2115873712"],"abstract_inverted_index":{"Synopsis":[0],"The":[1,49],"research":[2],"problem":[3],"Adding":[4],"to":[5,107,170],"the":[6,40,104,111,115,126,154,172,195],"literature":[7],"on":[8,176],"audit":[9,19,22,41,64,75,112,129,137,155,162,168,177,180,190,203,219,225,231],"market":[10,27,37,56,70,113,138,151,156,191],"competition,":[11],"this":[12],"study":[13],"examined":[14],"how":[15],"increasing":[16],"competition":[17,35,71,109,139,175,192,217],"affects":[18,230],"pricing":[20,178],"and":[21,43,86,99,147,179,205],"quality":[23],"in":[24,33,39,110,136,218,221],"an":[25],"emerging":[26,127],"where":[28],"regulatory":[29,145],"policies":[30],"have":[31],"resulted":[32],"increased":[34,216],"(less":[36],"concentration)":[38],"market,":[42,130],"Big":[44,160],"4":[45,161],"auditors":[46],"are":[47,198],"banned.":[48],"test":[50],"hypotheses":[51],"H":[52,66],"1":[53],":":[54,68],"Audit":[55,69],"concentration":[57,152],"(competition)":[58],"is":[59,72,132],"positively":[60],"(negatively)":[61],"associated":[62,73,199],"with":[63,74,200],"fees.":[65],"2":[67],"quality.":[76,181,232],"Target":[77],"population":[78],"Various":[79],"stakeholders":[80],"including":[81],"regulators,":[82],"auditors,":[83],"firm":[84],"managers,":[85],"users":[87],"of":[88,122,143,150,174,189,209],"financial":[89],"reports.":[90],"Adopted":[91],"methodology":[92],"Multivariate":[93],"analysis":[94],"using":[95,194],"ordinary":[96],"least":[97],"squares":[98],"logit":[100],"regressions.":[101],"Analyses":[102],"Using":[103],"Herfindahl":[105,196],"index":[106,197],"measure":[108],"at":[114],"national":[116],"level,":[117],"we":[118],"used":[119],"a":[120,141,144,148],"sample":[121],"listed":[123],"firms":[124,163,169],"from":[125],"Iranian":[128],"which":[131,228],"characterized":[133],"by":[134],"increase":[135],"as":[140],"result":[142],"change":[146],"lack":[149],"because":[153],"does":[157],"not":[158],"include":[159],"or":[164],"any":[165],"dominant":[166],"local":[167],"examine":[171],"impact":[173],"Findings":[182],"We":[183],"found":[184],"that":[185,215],"higher":[186,206],"(lower)":[187,207],"levels":[188,208],"measured":[193],"lower":[201],"(higher)":[202],"fees":[204],"abnormal":[210],"accruals.":[211],"These":[212],"results":[213],"suggest":[214],"markets":[220],"developing":[222],"economies":[223],"generates":[224],"fee":[226],"pressure,":[227],"negatively":[229]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2022-08-19T00:00:00"}