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Product market competition and audit fees: a firm-level analysis

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  • Muhammad Rofiqul Islam

Abstract

Empirical evidence supporting the relationship between product market competition and audit fees faces two significant criticisms. First, the industry concentration ratio remains a poor proxy for product market competition as it fails to recognise firm-level competitive variability within an industry. Second, the generalisability of prior studies is in doubt due to the sample size covering a single or a few industries. The study aims to address these two criticisms by using text-based measures of product market competition and choosing a large sample covering a more comprehensive range of industries. The text-based measures of product market competition assume that individual firms face unique product market competition. The study found a strong positive association between product market competition and audit fees.

Suggested Citation

  • Muhammad Rofiqul Islam, 2026. "Product market competition and audit fees: a firm-level analysis," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 22(2), pages 209-228.
    • Handle: RePEc:ids:ijaape:v:22:y:2026:i:2:p:209-228
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