Corpus ID: 55075455

Auditor Competition, Auditor Market Share, and Audit Pricing - Evidence From a Developing Country

  title={Auditor Competition, Auditor Market Share, and Audit Pricing - Evidence From a Developing Country},
  author={Kun Tracy Wang},
This paper examines the determinants of audit fees in the Chinese B share market with a focus on the growing market power of local audit firms. The study finds a relatively decreased fee premium earned by Big 4 audit firms as compared to the findings from prior research. More importantly, it is found that the two largest local audit firms earn fee premiums than other local firms after they bypass Big 4 audit firms and become the top five players in the audit market. However, the audit fees… Expand
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