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Research of Audit Services Market in Bulgaria

Author

Listed:
  • Daniela Petrova

    (University of National and World Economy, Sofia, Bulgaria)

  • Adriana Atanasova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The degree of concentration in the audit services market is a worrying factor for both researchers and regulators, who should determine the policies and potential regulatory impacts affecting concentration. The discussions have been provoked by the increasing level of concentration (despite different levels in individual countries) over the last decade. The lack of similar research in Bulgaria is an obstacle to the market entry of new audit firms and at the same time makes it difficult to regulate this market and this provokes research interest. The results of the research confirm the thesis that the levels of concentration in the audit services market in Bulgaria are significantly lower than those in other European countries, as well as the average value for EU countries.

Suggested Citation

  • Daniela Petrova & Adriana Atanasova, 2023. "Research of Audit Services Market in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 187-201, October.
    • Handle: RePEc:nwe:natrud:y:2023:i:4:p:187-201
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    File URL: https://unwe-research-papers.org/bg/journalissues/article/11513
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    More about this item

    Keywords

    audit services market; concentration; Bulgaria; concentration ratio (CR); Hirschman-Herfindahl index (HHI); Gini coefficient;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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