October 1, 2025Theoretical and Practical Research in Economic FieldsOpen Access

Competition in an Audit Segmented Market: Evidence from the Nigerian Listed Non-Financial Firms

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Audit concentration positively influences audit fees and enhances quality in both oligopolistic and atomistic segments.
Client mobility is linked to increased audit fees in fragmented markets and reflects competitive responses to audit quality.
Data analysis utilized ordinary least squares to assess the impact of competition indicators on audit outcomes.
Findings challenge traditional views of Structure Conduct Performance by highlighting competition within oligopolistic segments.

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Implication

Analysis reveals that audit concentration and client mobility affect audit fees and quality in Nigerian non-financial firms, indicating competitive behaviors in segmented markets.

Cite This Study

Inneh et al. (2025) studied this question.

synapsesocial.com/papers/68dd91cbfe798ba2fc49886a https://doi.org/10.14505/tpref.v16.3(35).14

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Implication

Analysis reveals that audit concentration and client mobility affect audit fees and quality in Nigerian non-financial firms, indicating competitive behaviors in segmented markets.

Competition in an Audit Segmented Market: Evidence from the Nigerian Listed Non-Financial Firms

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Discussion

Implication

Cite This Study

Competition in an Audit Segmented Market: Evidence from the Nigerian Listed Non-Financial Firms

Key Points

Discussion

Implication

Cite This Study

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