Analysis of the relationship between the audit market competition and the quality of accounting information disclosure
DOI: 10.23977/acccm.2023.051103 | Downloads: 50 | Views: 513
Author(s)
Shutong Liu 1
Affiliation(s)
1 University of Nottingham Ningbo China, Ningbo, Zhejiang, 315199, China
Corresponding Author
Shutong LiuABSTRACT
The relationship between audit market competition and the quality of accounting information disclosure is an important topic in accounting research. The improved level of competition in the audit market may motivate auditors to provide higher quality audit services, thus enhancing the quality and reliability of accounting information disclosure. However, excessive levels of competition may also lead audit contractors to sacrifice audit quality in order to reduce costs. This paper discusses the relationship between audit market competition and the quality of accounting information disclosure through literature review and empirical research.
KEYWORDS
Audit market competition, accounting information disclosure, audit quality, level of competition, empirical researchCITE THIS PAPER
Shutong Liu, Analysis of the relationship between the audit market competition and the quality of accounting information disclosure. Accounting and Corporate Management (2023) Vol. 5: 12-17. DOI: http://dx.doi.org/10.23977/acccm.2023.051103.
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