this paper reports that clients of the merged firm have shorter audit report lag post-merger in the property industry in which the merged firm subsequently obtained more than one-half of the market share. Simultaneously, the evidence does not suggest that clients of the merged firm are charged higher audit fees or provided with lower quality audits after the merger. Thus, the results suggest that the merger of audit firms can benefit clients without corresponding disadvantages. Because this is a case study where the market share, industry specialization, expertise, and professional development of the audit firms may be unique, more research is needed on audit firm mergers to determine if these results are generaSimultaneously, the evidence does not suggest that clients of the merged firm are charged higher audit fees or provided with lower quality audits after the merger. Thus, the results suggest that the merger of audit firms can benefit clients without corresponding disadvantages. Because this is a case study where the market share, industry specialization, expertise, and professional development of the audit firms may be unique, more research is needed on audit firm mergers to determine if these results are generalizable.lizable.