Результати пошуку

Зараз показуємо 1 - 1 з 1

The role of «BIG FOUR» auditing firms in the public procurement market in Ukraine
(Independent Journal of Management and Production, 2020-11-01) Antoniuk, Olena; Kuzyk, Natalya; Zhurakovska, Iryna; Sydorenko, Roman; Sakhno, Liudmyla
The authors conducted a study aimed to identify the role of «Big Four» («Big 4») audit firms in the public procurement market in Ukraine.The purpose of the article is to answer the questions: whether Ukraine is in a general trend of most countries in the concentration of audit market; what is the share of revenues of the «Big Four» audit firms in the performance of audit services in the public procurement system in Ukraine. First of all, in order to get answers to these questions, the authors conducted a study of the main trends in the development of the «Big Four» companies in Ukraine. It was found that the characteristic competitive environment in the market of audit services, the impact on competitiveness of pricing policy and regulatory requirements, relating to the acquisition of audit services by public sector entities through a public procurement system "ProZorro".

Наукові статті