Research of Audit Services Market in Bulgaria

Daniela Petrova () and Adriana Atanasova ()
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Daniela Petrova: University of National and World Economy, Sofia, Bulgaria
Adriana Atanasova: University of National and World Economy, Sofia, Bulgaria

Nauchni trudove, 2023, issue 4, 187-201

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.

Keywords: audit services market; concentration; Bulgaria; concentration ratio (CR); Hirschman-Herfindahl index (HHI); Gini coefficient (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:natrud:y:2023:i:4:p:187-201

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