In the context of European integration processes and transformations in the banking sector, a study of the concentration of the audit services market in Ukraine, one of the most regulated markets, was held. The authors applied a number of methods for evaluation of concentration: the traditional methods of determining the level of market competition and the Kruskal-Wallis test to confirm market heterogeneity. The results allow for a conclusion that there is a high level of regional market concentration, which necessitates a competitive market environment for the implementation of audit services.
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