id sid eid entity type issue-150 1 1 baltic journal of economic ORG issue-150 1 2 93 CARDINAL issue-150 2 1 2 CARDINAL issue-150 2 2 5 CARDINAL issue-150 2 3 2016 DATE issue-150 2 4 1 CARDINAL issue-150 2 5 national academy of statistics ORG issue-150 3 1 2 CARDINAL issue-150 3 2 chernihiv national university of technology ORG issue-150 5 1 shulha1 national academy of statistics ORG issue-150 5 2 ukraine GPE issue-150 5 3 petrakov2 PERSON issue-150 5 4 national university of technology ORG issue-150 5 5 ukraine GPE issue-150 9 1 ukraine GPE issue-150 9 2 2008-2015 DATE issue-150 11 1 first ORDINAL issue-150 12 1 second ORDINAL issue-150 13 1 third ORDINAL issue-150 13 2 ukraine GPE issue-150 13 3 2008-2015 DATE issue-150 13 4 annual DATE issue-150 13 5 ukraine GPE issue-150 18 1 first ORDINAL issue-150 18 2 ukraine GPE issue-150 20 1 jel classification ORG issue-150 20 2 1 CARDINAL issue-150 22 1 1994 DATE issue-150 22 2 beatty, 1989 ORG issue-150 22 3 1994 DATE issue-150 22 4 giroux & mclelland ORG issue-150 22 5 2008 DATE issue-150 22 6 pong & whittington ORG issue-150 22 7 1994 DATE issue-150 22 8 raluca ORG issue-150 22 9 2011 DATE issue-150 23 1 carson & fargher ORG issue-150 23 2 2007 DATE issue-150 23 3 sundgren & tobias svanström ORG issue-150 23 4 2013 DATE issue-150 23 5 ballas & fafaliou ORG issue-150 23 6 2008 DATE issue-150 23 7 dooger & solomon, 2008 ORG issue-150 23 8 houghton & butterworth ORG issue-150 23 9 1996 DATE issue-150 24 1 2016 DATE issue-150 25 1 francis & wang ORG issue-150 25 2 2005 DATE issue-150 25 3 willenborg ORG issue-150 25 4 1999 DATE issue-150 26 1 petrakov GPE issue-150 26 2 2013 DATE issue-150 26 3 2015 DATE issue-150 26 4 schatzberg GPE issue-150 26 5 1990 DATE issue-150 27 1 keystone GPE issue-150 27 2 sundgren & svanström ORG issue-150 27 3 2013 DATE issue-150 28 1 korotkiy & petrakov ORG issue-150 28 2 2009 DATE issue-150 29 1 carson & fargher ORG issue-150 29 2 2007 DATE issue-150 29 3 chaney & philipich 2002 ORG issue-150 29 4 kreps & wilson ORG issue-150 29 5 1982 DATE issue-150 29 6 1997 DATE issue-150 29 7 reichelt & wang ORG issue-150 29 8 2005 DATE issue-150 29 9 shapiro, 1983) ORG issue-150 29 10 1994 DATE issue-150 30 1 94 CARDINAL issue-150 31 1 2 CARDINAL issue-150 31 2 5 CARDINAL issue-150 31 3 2016 DATE issue-150 31 4 figueroa PERSON issue-150 31 5 2013 DATE issue-150 31 6 immordino & pagano ORG issue-150 31 7 2012 DATE issue-150 31 8 yuen PERSON issue-150 31 9 lu & guan ORG issue-150 31 10 2013 DATE issue-150 33 1 ukraine GPE issue-150 33 2 the last decade DATE issue-150 34 1 pittman & saadi ORG issue-150 34 2 2013 DATE issue-150 34 3 el ghoul ORG issue-150 34 4 guedhami & pittman ORG issue-150 34 5 2014 DATE issue-150 34 6 kim PERSON issue-150 34 7 liu & simunic 2008 ORG issue-150 34 8 ukraine GPE issue-150 34 9 2008-2015 DATE issue-150 35 1 first ORDINAL issue-150 36 1 second ORDINAL issue-150 37 1 third ORDINAL issue-150 37 2 ukraine GPE issue-150 37 3 2008-2015 DATE issue-150 37 4 ukraine GPE issue-150 37 5 annual DATE issue-150 38 1 2 CARDINAL issue-150 40 1 second ORDINAL issue-150 43 1 1 CARDINAL issue-150 45 1 3 CARDINAL issue-150 45 2 1 CARDINAL issue-150 45 3 2 CARDINAL issue-150 45 4 second ORDINAL issue-150 45 5 3 CARDINAL issue-150 47 1 1 CARDINAL issue-150 47 2 du st ry PERSON issue-150 47 3 ec ORG issue-150 47 4 ia liz PERSON issue-150 47 5 io n au di FAC issue-150 47 6 ng effi ci en cy PERSON issue-150 48 1 st aff GPE issue-150 48 2 eb GPE issue-150 49 1 ci al ly -s tre ss ed n PERSON issue-150 50 1 ea CARDINAL issue-150 50 2 gs ORG issue-150 50 3 io FAC issue-150 51 1 na nc e r ORG issue-150 51 2 te rn al c FAC issue-150 52 1 ir st PERSON issue-150 57 1 ju st PERSON issue-150 60 1 + + + + GPE issue-150 64 1 baltic journal of economic ORG issue-150 64 2 95 CARDINAL issue-150 65 1 2 CARDINAL issue-150 65 2 5 CARDINAL issue-150 65 3 2016 DATE issue-150 67 1 ukraine GPE issue-150 67 2 2008-2015 DATE issue-150 67 3 ukraine GPE issue-150 67 4 annual DATE issue-150 67 5 1 CARDINAL issue-150 68 1 2 CARDINAL issue-150 68 2 1 CARDINAL issue-150 68 3 15,27 CARDINAL issue-150 68 4 thousands CARDINAL issue-150 68 5 49,4 thousands CARDINAL issue-150 68 6 one CARDINAL issue-150 69 1 the half DATE issue-150 71 1 2 CARDINAL issue-150 71 2 2013 DATE issue-150 71 3 30% PERCENT issue-150 71 4 2015 DATE issue-150 71 5 2014-15 DATE issue-150 72 1 15,27 CARDINAL issue-150 72 2 3,723,172,942,712,732,90 ORG issue-150 73 1 23,44 CARDINAL issue-150 73 2 3000040000500006000070000 DATE issue-150 73 3 000 CARDINAL issue-150 74 1 1 CARDINAL issue-150 74 2 ukraine GPE issue-150 74 3 2008-2015 DATE issue-150 75 1 2 CARDINAL issue-150 75 2 ukrainian NORP issue-150 75 3 73,147 35,642 35,104 MONEY issue-150 75 4 60,229 CARDINAL issue-150 75 5 2,26 CARDINAL issue-150 75 6 2009 DATE issue-150 75 7 2010 2011 2012 DATE issue-150 75 8 2013 2014 2015 DATE issue-150 75 9 000 2 CARDINAL issue-150 75 10 baltic journal of economic ORG issue-150 75 11 96 CARDINAL issue-150 76 1 2 CARDINAL issue-150 76 2 5 CARDINAL issue-150 76 3 2016 4 DATE issue-150 81 1 first ORDINAL issue-150 81 2 ukraine GPE issue-150 82 1 o.s. GPE issue-150 82 2 a. che ahmad PERSON issue-150 82 3 2016 DATE issue-150 83 1 14(4):413-423 CARDINAL issue-150 83 2 ballas PERSON issue-150 83 3 apostolos a. PERSON issue-150 83 4 irene fafaliou PERSON issue-150 83 5 2008 DATE issue-150 84 1 eu ORG issue-150 84 2 andersen PERSON issue-150 84 3 14(4):485–497 DATE issue-150 84 4 barkess GPE issue-150 84 5 lynn & roger simnett ( ORG issue-150 84 6 1994 DATE issue-150 85 1 99 CARDINAL issue-150 85 2 beatty GPE issue-150 85 3 randolph p. PERSON issue-150 85 4 1989 DATE issue-150 86 1 64(4 DATE issue-150 86 2 693 CARDINAL issue-150 87 1 bell ORG issue-150 87 2 t.b. GPE issue-150 87 3 r., & solomon ORG issue-150 87 4 i. ( PERSON issue-150 87 5 2008 DATE issue-150 89 1 journal of accounting research ORG issue-150 89 2 16 CARDINAL issue-150 89 3 4 CARDINAL issue-150 89 4 729 CARDINAL issue-150 89 5 s. PERSON issue-150 89 6 k.a. ORG issue-150 89 7 houghton GPE issue-150 89 8 1995 DATE issue-150 90 1 22 CARDINAL issue-150 90 2 3 CARDINAL issue-150 90 3 323 CARDINAL issue-150 91 1 carson PERSON issue-150 91 2 elizabeth PERSON issue-150 91 3 neil PERSON issue-150 91 4 2007 DATE issue-150 92 1 47(3 DATE issue-150 92 2 423 CARDINAL issue-150 93 1 ukraine GPE issue-150 94 1 annual DATE issue-150 94 2 ukraine GPE issue-150 94 3 2008-2015 DATE issue-150 95 1 chaney ORG issue-150 95 2 paul k. PERSON issue-150 95 3 kirk l. philipich PERSON issue-150 95 4 2002 DATE issue-150 96 1 1221-1245 DATE issue-150 97 1 jong-hag PERSON issue-150 97 2 jeong-bon kim PERSON issue-150 97 3 xiaohong liu PERSON issue-150 97 4 dan a. simunic PERSON issue-150 97 5 2008 DATE issue-150 98 1 4 CARDINAL issue-150 98 2 55-99 DATE issue-150 99 1 donnelly GPE issue-150 99 2 d.p. GPE issue-150 99 3 d.o. bryan PERSON issue-150 99 4 j.j. quirin GPE issue-150 99 5 2003 DATE issue-150 100 1 15:87-110 DATE issue-150 101 1 figueroa PERSON issue-150 101 2 carmen rios PERSON issue-150 101 3 2013 DATE issue-150 102 1 revista global de negocios ORG issue-150 102 2 6(2):15-32 DATE issue-150 103 1 francis j., k. reichelt PERSON issue-150 103 2 d. wang PERSON issue-150 103 3 2005 DATE issue-150 104 1 u.s. GPE issue-150 104 2 80(1 ORG issue-150 104 3 113 CARDINAL issue-150 104 4 gary PERSON issue-150 104 5 andrew mclelland PERSON issue-150 104 6 2008 DATE issue-150 105 1 24(3 CARDINAL issue-150 105 2 135 CARDINAL issue-150 105 3 omrane guedhami PERSON issue-150 105 4 yang ni PERSON issue-150 105 5 jeffrey pittman PERSON issue-150 105 6 samir saadi PERSON issue-150 105 7 2013 DATE issue-150 107 1 30(1):140 CARDINAL issue-150 108 1 el ghoul ORG issue-150 108 2 s. PERSON issue-150 108 3 o. guedhami PERSON issue-150 108 4 j. pittman PERSON issue-150 108 5 2014 DATE issue-150 109 1 four CARDINAL issue-150 110 1 http://dx.doi.org/10.2139/ssrn.1567524 GPE issue-150 110 2 david c. PERSON issue-150 110 3 robert w. knechel PERSON issue-150 110 4 norman wong PERSON issue-150 110 5 2006 DATE issue-150 111 1 23(1):141–91 CARDINAL issue-150 112 1 immordino GPE issue-150 112 2 giovanni ORG issue-150 112 3 marco pagano PERSON issue-150 112 4 2012 DATE issue-150 113 1 1(1 CARDINAL issue-150 113 2 109 CARDINAL issue-150 113 3 c.a. GPE issue-150 113 4 k.a. houghton PERSON issue-150 113 5 s. butterworth PERSON issue-150 113 6 1996 DATE issue-150 114 1 11(3 CARDINAL issue-150 114 2 25-40 CARDINAL issue-150 115 1 korotkiy PERSON issue-150 115 2 i. petrakov PERSON issue-150 115 3 2009 DATE issue-150 116 1 methodlogical PERSON issue-150 116 2 ukraine GPE issue-150 116 3 chernihiv state techological university ORG issue-150 116 4 38 CARDINAL issue-150 116 5 189 CARDINAL issue-150 117 1 kreps PERSON issue-150 117 2 d. NORP issue-150 117 3 r. wilson PERSON issue-150 117 4 1982 DATE issue-150 119 1 27 CARDINAL issue-150 119 2 253 CARDINAL issue-150 120 1 lyon ORG issue-150 120 2 john d. PERSON issue-150 120 3 michael w. maher PERSON issue-150 120 4 2005 DATE issue-150 121 1 journal of accounting research ORG issue-150 121 2 133–151 CARDINAL issue-150 121 3 1997 DATE issue-150 122 1 1(1 CARDINAL issue-150 122 2 61–74 CARDINAL issue-150 123 1 nehme PERSON issue-150 123 2 rabih PERSON issue-150 123 3 abdullah al mutawa PERSON issue-150 123 4 mohammad jizi PERSON issue-150 123 5 2016 CARDINAL issue-150 124 1 50(1 DATE issue-150 124 2 373 CARDINAL issue-150 125 1 baltic journal of economic ORG issue-150 125 2 97 CARDINAL issue-150 126 1 2 CARDINAL issue-150 126 2 5 CARDINAL issue-150 126 3 2016 CARDINAL issue-150 126 4 petrakov GPE issue-150 126 5 i. PERSON issue-150 126 6 2013 DATE issue-150 127 1 ukraine GPE issue-150 127 2 chernihiv state techological university ORG issue-150 127 3 68 CARDINAL issue-150 127 4 248 CARDINAL issue-150 128 1 christopher k.m PERSON issue-150 129 1 geoffrey whittington PERSON issue-150 129 2 1994 DATE issue-150 130 1 21(8 CARDINAL issue-150 130 2 1071–1095 DATE issue-150 131 1 raluca ORG issue-150 131 2 i. ( PERSON issue-150 131 3 2011 DATE issue-150 132 1 13(2 CARDINAL issue-150 132 2 378 CARDINAL issue-150 133 1 schatzberg GPE issue-150 133 2 j. w. PERSON issue-150 133 3 1990 DATE issue-150 134 1 337 CARDINAL issue-150 135 1 1983 DATE issue-150 136 1 quarterly DATE issue-150 136 2 98 CARDINAL issue-150 136 3 659 CARDINAL issue-150 136 4 s. PERSON issue-150 136 5 i. petrakov PERSON issue-150 136 6 2015 CARDINAL issue-150 137 1 ukrainian NORP issue-150 137 2 10 CARDINAL issue-150 137 3 26-30 CARDINAL issue-150 137 4 2016 CARDINAL issue-150 137 5 10 CARDINAL issue-150 138 1 simunic ORG issue-150 138 2 dan a. PERSON issue-150 138 3 1980 DATE issue-150 139 1 18(1 CARDINAL issue-150 139 2 161 CARDINAL issue-150 139 3 stefan PERSON issue-150 139 4 tobias svanström PERSON issue-150 139 5 2013 DATE issue-150 140 1 31 CARDINAL issue-150 141 1 wallace PERSON issue-150 141 2 w. a. PERSON issue-150 141 3 1989 DATE issue-150 143 1 7 CARDINAL issue-150 145 1 d. d. NORP issue-150 145 2 r. j. elder PERSON issue-150 145 3 s. c. kattelus PERSON issue-150 145 4 1994 DATE issue-150 147 1 69 CARDINAL issue-150 147 2 2 CARDINAL issue-150 147 3 399–411 CARDINAL issue-150 147 4 willenborg ORG issue-150 147 5 m. ( PERSON issue-150 147 6 1999 DATE issue-150 149 1 journal of accounting research ORG issue-150 149 2 37 CARDINAL issue-150 149 3 1 CARDINAL issue-150 149 4 225–39 DATE issue-150 150 1 yuen PERSON issue-150 150 2 desmond c.y. PERSON issue-150 150 3 philip k.f. PERSON issue-150 150 4 chan lu PERSON issue-150 150 5 jie qi guan PERSON issue-150 150 6 2013 DATE issue-150 151 1 macau GPE issue-150 151 2 international journal of accounting & information management ORG issue-150 151 3 209–226 CARDINAL issue-150 152 1 на аудит и ORG issue-150 152 2 в LOC issue-150 152 3 движение PERSON issue-150 154 1 целью работы PERSON issue-150 154 2 источников нелинейности цен ORG issue-150 154 3 аудиторские услуги PERSON issue-150 154 4 в развивающихся LOC issue-150 155 1 что аудиторские PERSON issue-150 155 2 чувствительны GPE issue-150 155 3 рискам и ORG issue-150 155 4 ввиду низкой институциональной способности FAC issue-150 156 1 и ORG issue-150 156 2 для DATE issue-150 156 3 основных участников PERSON issue-150 157 1 методика GPE issue-150 158 1 соединили экономическую географию с ORG issue-150 158 2 для DATE issue-150 158 3 аудиторские услуги PERSON issue-150 158 4 в украине в LOC issue-150 158 5 2008-2015 DATE issue-150 159 1 анализ GPE issue-150 159 2 недавних GPE issue-150 159 3 бренд и специализация ORG issue-150 159 4 в NORP issue-150 160 1 первичного PERSON issue-150 160 2 рынка PERSON issue-150 161 1 обобщаем репутационные вызовы аудитов PERSON issue-150 161 2 в развивающихся LOC issue-150 162 1 среднего размера гонорара LOC issue-150 162 2 аудиторов в украине в 2008-2015 FAC issue-150 162 3 палаты NORP issue-150 163 1 результаты PERSON issue-150 164 1 практическое значение исследования заключается PERSON issue-150 164 2 в том NORP issue-150 164 3 что PERSON issue-150 164 4 в ORG issue-150 164 5 странах преимущественно экзогенны и PERSON issue-150 165 1 в LOC issue-150 166 1 в аудите GPE issue-150 166 2 эндогенными. ORG issue-150 168 1 впервые PERSON issue-150 168 2 сравнительных цен на PERSON issue-150 168 3 аудиторские услуги в украине как PERSON issue-150 168 4 фирм PERSON issue-150 168 5 а также институциональной и рыночной слабостей ORG