Russian Federation
The article shows what out of many indicators that quantitatively characterize the degree of oligopolization of the market, for the domestic market of audit services, the concentration ratio is preferable. A dynamic series of this indicator was built in the interval of 2005-2020, as well as similar dynamic series in three market sectors: in auditing, in the provision of other audit services, and in auditing publicly significant organizations. It was found that the latter is oligopolized to a much greater extent (approximately at the level of 70%), and it has a pronounced downward trend. Some issues of regulation of the oligopolization of the audit services market were discussed.
analysis, audit, audit organization, big four, dynamic series, oligopoly, indicator, audit services market, market sector
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