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Differences in Audit Quality Among Audit Firms: An Examination Using Bid-Ask Spreads Then, in Section 1.6, I examine the distribution of average test scores across markets, looking for evidence that interdistrict competition leads to increases in the average effectiveness of local administrators. | Differences in Audit Quality Among Audit Firms An Examination Using Bid-Ask Spreads A Dissertation Submitted to the Temple University Graduate Board in Partial Fulfillment of the Requirements for the Degree DOCTOR OF PHILOSOPHY by Paul Christian Schauer August 1999 UMI Number 9955857 Copyright 1999 by Schauer Paul Christian All rights reserved. _ 8 UMI UMI Microform9955857 Copyright 2000 by Bell Howell Information and Learning Company. All rights reserved. This microform edition is protected against unauthorized copying under Title 17 United States Code. Bell Howell Information and Learning Company 300 North Zeeb Road P.O. BOX1346 Ann Arbor Ml 48106-1346 by Paul Christian Schauer 1999 All Rights Reserved .