| 标题 |
The Effect of CPA Firm Mobility and the Potential for Increased Audit Market Competition on Local Audit Markets
注册会计师事务所流动性的影响以及审计市场竞争加剧的潜力对当地审计市场的影响
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作者Daniel Aobdia, The Pennsylvania State University 摘要This study examines how the adoption of CPA firm mobility influences local audit markets. While this policy expands client access to audit services by allowing out-of-state CPA firms to enter local markets without registration and fees, there are concerns about low-quality entrants and compliance costs. Employing a stacked difference-in-differences design, we find that clients in states adopting CPA firm mobility experience not only a relative decline in audit fees, but also a relative increase in audit quality. The results are particularly salient for clients of smaller audit firms, the ones most affected by CPA firm mobility. Additionally, post-adoption, audit offices lose more market share following the revelation of low-quality audits, and the number of CPA offices increases. |
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