..., University of Arkansas, Walton College of Business, Department of Accounting, Fayetteville, AR, USA. Editor's note: Accepted by Michael S. Wilkins, under the Senior Editorship of Mary E. Barth. 9 2019 7 2021 2022 audit market competition auditor reputation adverse internal...

...Nathan J. Newton; Julie S. Persellin; Dechun Wang; Michael S. Wilkins ABSTRACT This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long...