Audit market structure is a research concept and analytical framework used to examine the organizational configuration, competitive dynamics, and participant characteristics within the market for financial statement audits. It investigates elements such as market concentration, the distribution of market share among firms (including the dominance of large, international networks), barriers to entry, competitive intensity, quality variations across different firm sizes, and the influence of regulatory bodies. The study of audit market structure is significant for understanding factors impacting audit quality, market efficiency, stability, and the effectiveness of policies aimed at promoting competition and resilience.