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This study examines the impact of audit market concentration on audit quality when regulation about mandatory audit firm rotation are applied in Indonesia. This study used 2,578 firm-years of data from nonfinancial companies listed on the Indonesia Stock Exchange (IDX) during 2008-2015. Audit quality was measured by discretionary accruals and abnormal working capital, and market concentration was calculated by the Herfindahl-Hirschman Index. The study found that market concentration decreasedoi:10.17576/pengurusan-2019-57-12 fatcat:rhjo773py5ae5hoe6f2dszv224