Наука та аудит. Гештальт ще не закрито
Journal: Statistics of Ukraine
Year: 2023

The article critically analyzes the state of modern Ukrainian audit science. It is noted that over the past five years there have been 310 defenses of theses in the specialty "Accounting, analysis and audit", of which only 8% were devoted exclusively to audit topics, including only 3% for obtaining the scientific degree of Doctor of Economic Sciences. Analyzing the declared topic of scientific research, the author draws attention to the fact that scientists research questions that are, so to spe