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On Business Activity in the Audit Services Market

Author

Listed:
  • Bundin Maxim A.

    (Financial Research Institute, Moscow 127006, Russia)

  • Eugene M. Gutzait

    (Financial Research Institute, Moscow 127006, Russia)

  • Anton M. Maryasin

    (Financial Research Institute, Moscow 127006, Russia)

  • Igor A.Yakovlev

    (Financial Research Institute, Moscow 127006, Russia)

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.

Suggested Citation

  • Bundin Maxim A. & Eugene M. Gutzait & Anton M. Maryasin & Igor A.Yakovlev, 2016. "On Business Activity in the Audit Services Market," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 36-45, December.
    • Handle: RePEc:fru:finjrn:160603:p:36-45
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    More about this item

    Keywords

    audit firm; business activity; indices; the number of audited clients; volume of services; audit services market; comparable prices;
    All these keywords.

    JEL classification:

    • C43 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Index Numbers and Aggregation
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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