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REFORMS AND COMPETITIVENESS IN THE UKRAINIAN AUDIT MARKET

cris.lastimport.scopus2024-09-16T01:31:00Z
dc.abstract.enRecent reforms in the Ukrainian audit market should have been activated the competitiveness in the market. This paper explores concentration in the Ukrainian audit market in order to analyze the efficiency of these reforms. In this study, the annual data from the Audit Chamber of Ukraine over the period 2007 – 2019 is used. Using various statistical methods and specific market concentration indicators, the present study finds the pieces of evidence in favor of high concentration of the Ukrainian audit market and the failure of the reforms. The situation with the competitiveness only gets worse after them. The results of the study provide suggestions for improving the situation concerning the rising of market integrity principles, qualification of auditors in Ukrainian firms, and strengthening monitoring of audit quality in B4 and mid-tier companies.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorSergiy Makarenko
dc.contributor.authorAlex Plastun
dc.contributor.authorInna Makarenko
dc.contributor.authorSerhiy Kozmenko
dc.contributor.authorOlga Kozmenko
dc.date.accessioned2024-07-17T09:15:41Z
dc.date.available2024-07-17T09:15:41Z
dc.date.issued2021
dc.identifier.doi10.17512/pjms.2021.23.2.18
dc.identifier.issn2081-7452
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/474
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofPolish Journal of Management Studies
dc.rightsCC-BY-NC-ND
dc.subject.enaudit market
dc.subject.encompetition
dc.subject.enconcentration
dc.subject.enreforms
dc.subject.enaudit
dc.titleREFORMS AND COMPETITIVENESS IN THE UKRAINIAN AUDIT MARKET
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue2
oaire.citation.volume23