Iredele, O.O. and Fidelis , R.C. 2026. Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria . FUDMA Journal of Accounting and Finance Research [FUJAFR] . 4, 1 (Mar. 2026), 39–52. DOI:https://doi.org/10.33003/fujafr-2026.v4i1.274.39-52.