Reforms and competitiveness in the Ukrainian audit market

• Autorzy: Makarenko Sergiy , Plastun Alex , Makarenko Inna , Kozmenko Serhiy , Kozmenko Olga

Identyfikatory

DOI

10.17512/pjms.2021.23.2.18

Warianty tytułu

PL

Reformy i konkurencyjność na ukraińskim rynku audytów

• Języki publikacji: EN

Abstrakty

EN

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.

PL

Ostatnie reformy na ukraińskim rynku audytorskim powinny pobudzić konkurencyjność na rynku. Niniejszy artykuł bada koncentrację na ukraińskim rynku audytorskim w celu analizy skuteczności tych reform. W niniejszym opracowaniu wykorzystano dane roczne Izby Obrachunkowej Ukrainy za lata 2007 - 2019. Korzystając z różnych metod statystycznych i określonych wskaźników koncentracji rynku, niniejsze badanie znajduje dowody na korzyść wysokiej koncentracji ukraińskiego rynku audytorskiego i niepowodzenia reform. Sytuacja z konkurencyjnością tylko się po nich pogarsza. Wyniki badania dostarczają propozycji poprawy sytuacji w zakresie podnoszenia zasad uczciwości rynku, kwalifikacji biegłych rewidentów w firmach ukraińskich oraz wzmocnienia monitoringu jakości badania w firmach B4 i mid-tier.

Słowa kluczowe

EN

audit market; competition; concentration; reforms; audit

PL

rynek audytu; konkurencja; koncentracja; reformy; audyt

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2021
• Tom: Vol. 23, No. 2
• Strony: 305--320
• Opis fizyczny: Bibliogr. 50 poz., rys., tab.

Twórcy

autor

Makarenko Sergiy

• Sumy State University

autor

Plastun Alex

• Sumy State University

autor

Makarenko Inna

• Sumy State University

autor

Kozmenko Serhiy

• University of Social Science, Lodz, Poland

autor

Kozmenko Olga

• University of Economics and Innovation in Lublin, Poland
• Kharkiv National University of Economics, Ukraine

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).