Author(s)

Shutong Liu ¹

Affiliation(s)

¹ University of Nottingham Ningbo China, Ningbo, Zhejiang, 315199, China

Corresponding Author

Shutong Liu

ABSTRACT

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 research

CITE 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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