Template-Type: ReDIF-Article 1.0
Author-Name: Bundin Maxim A.
Author-Email: bundin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Eugene M. Gutzait
Author-Email: egutzait@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Anton M. Maryasin
Author-Email: maryasin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Igor A.Yakovlev
Author-Email: iyakovlev@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: On Business Activity in the Audit Services Market
Abstract: The article discusses the meaning of “business activity” and the specific features of business activity on the audit services market. It also demonstrates the use of the index method for measurement of business activity in this market and features of this method in relation to the audit services market. The authors built chain and basic business activity indexes of audit organizations and individual auditors in 2005–2016, analyze the dynamics of the main one (the base). The analysis shows, that its maximum was in 2008, after which it steadily decreased, but this decrease lately slowed down. There is also research on possibility of calculating more accurate values of these indices. The authors discuss various aspects of the use of the business activity index of audit organizations and individual auditors in the audit market regulation.
Classification-JEL: C43, M42
Keywords: audit firm, business activity, indices, the number of audited clients, volume of services, audit services market, comparable prices
Journal: Finansovyj žhurnal — Financial Journal
Pages: 36-45
Issue: 6
Year: 2016
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/6/Statii/fm_2016_6_03.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160603:p:36-45