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Інформація × Реєстраційний номер 2121U005590, Матеріали видань та локальних репозитаріїв Категорія Стаття Назва роботи Reforms and competitiveness in the Ukrainian audit market Автор Дата публікації 01-01-2021 Постачальник інформації Сумський державний університет Першоджерело https://essuir.sumdu.edu.ua/handle/123456789/84682 Видання Czestochowa University of Technology Опис 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. Додано в НРАТ 2025-05-12 Закрити