My research work

I’m an economist in one of the Orenburg auditing firms. My special subject is accounting. I combine practical work with scientific research, so I’m a doctoral candidate (соискатель). I’m doing research in auditing which is now widely accepted in all fields of economy. This branch of knowledge has been rapidly developing in the last two decades. The obtained results have already found wide application in various spheres of national economy.

I’m interested in that part of auditing which includes its internal quality control. I have been working at the problem for two years. I got interested in it when a student. The theme of the dissertation is “Internal quality control of audit services”. The subject of my thesis is the development of an effective internal quality control system for audit firm services.

I think this problem is very important nowadays as a major portion of public accounting practice is involved with auditing. In making decisions it is necessary for the investors, creditors and other interested parties to know whether the financial statements may be relied on. Hence there should be an internal control of auditing operations for insuring the fairness of presentation.

My work is both of theoretical and practical importance. It is based on the theory developed by my research adviser, professor S. Petrov. He is head of the department at the Orenburg State University. I always consult him when I encounter difficulties in my research. We often discuss the collected data. These data enable me to define more precisely the theoretical model of the audit internal quality system.

I have not completed the experimental part of my thesis yet, but I’m through with the theoretical part. For the moment I have 4 scientific papers published. One of them was published in the US journal. I take part in various scientific conferences where I make reports on my subject and participate in scientific discussions and debates.

I’m planning to finish writing the dissertation by the end of the next year and prove it in the Scientific Council of the St. Petersburg State University. I hope to get a Ph.D. in Economics.