Reforms and competitiveness in the Ukrainian audit market

Макаренко, Сергій Миколайович; Makarenko, Serhii Mykolaiovych; Plastun, Oleksii Leonidovych; Makarenko, Inna Oleksandrivna; Kozmenko, S.; Kozmenko, O.

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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.
Appears in Collections:	Наукові видання (ННІ БіЕМ)