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Title | Reforms and competitiveness in the Ukrainian audit market |
Authors |
Макаренко, Сергій Миколайович
Makarenko, Serhii Mykolaiovych Plastun, Oleksii Leonidovych Makarenko, Inna Oleksandrivna Kozmenko, S. Kozmenko, O. |
ORCID |
http://orcid.org/0000-0001-8208-7135 http://orcid.org/0000-0001-7326-5374 |
Keywords |
audit market competition concentration reforms audit |
Type | Article |
Date of Issue | 2021 |
URI | https://essuir.sumdu.edu.ua/handle/123456789/84682 |
Publisher | Czestochowa University of Technology |
License | Creative Commons Attribution 4.0 International License |
Citation | Polish Journal of Management Studies 2021; 23 (2): 305-320 |
Abstract |
Recent 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. |
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File | Size | Format | Downloads |
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Makarenko_et.al_Reforms_2021.pdf | 644.35 kB | Adobe PDF | 491051648 |
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