This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces them to recruit high-risk clients, while does not...

The rapid growth of China's financial technology has had a significant impact on businesses. The study of the relationship between macrofinancial technology and microbusinesses has important theoretical and practical implications. We empirically examined the relationship between FinTech,...