1 Auditor Switching in an Increasingly Competitive Audit Market Mohammad Bagherpour Petroleum University of Technology, Iran Gary S. Monroe The University of New South Wales, Australia and Greg Shailer The Australian National University Contact Author: Greg Shailer, School of Accounting and Business Information Systems, The Australian National University, Canberra, ACT Australia 0200; phone: 61 2 6125 4333; email: greg.shailer@anu.edu.au