separately examine the effect of each form of market competition on audit fees. We find that advertising is associated with … increases in fees, not decreases, which suggests that quality-based advertising took place, and not price-based advertising. In … as indicating an increase in competition among accounting firms. Our results suggest that there may be a much more …

the intensity of competition by reducing the costs to buyers of price comparisons. On the other hand, it may increase … to collect and publish price information? What effect do facilitating practices such as meeting competition or most …This document (of 279 pages) comprises the proceedings of an OECD roundtable on the competition policy implications of …