{"id":"https://openalex.org/W7217330593","doi":null,"title":"\u0412\u041e\u041f\u0420\u041e\u0421\u042b \u0424\u041e\u0420\u041c\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f \u041e\u0411\u0429\u0415\u0413\u041e \u0420\u042b\u041d\u041a\u0410 \u0410\u0423\u0414\u0418\u0422\u041e\u0420\u0421\u041a\u0418\u0425 \u0423\u0421\u041b\u0423\u0413 \u0412 \u0420\u0410\u041c\u041a\u0410\u0425 \u0415\u0412\u0420\u0410\u0417\u0418\u0419\u0421\u041a\u041e\u0413\u041e \u042d\u041a\u041e\u041d\u041e\u041c\u0418\u0427\u0415\u0421\u041a\u041e\u0413\u041e \u041f\u0410\u0420\u0422\u041d\u0415\u0420\u0421\u0422\u0412\u0410","display_name":"\u0412\u041e\u041f\u0420\u041e\u0421\u042b \u0424\u041e\u0420\u041c\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f \u041e\u0411\u0429\u0415\u0413\u041e \u0420\u042b\u041d\u041a\u0410 \u0410\u0423\u0414\u0418\u0422\u041e\u0420\u0421\u041a\u0418\u0425 \u0423\u0421\u041b\u0423\u0413 \u0412 \u0420\u0410\u041c\u041a\u0410\u0425 \u0415\u0412\u0420\u0410\u0417\u0418\u0419\u0421\u041a\u041e\u0413\u041e \u042d\u041a\u041e\u041d\u041e\u041c\u0418\u0427\u0415\u0421\u041a\u041e\u0413\u041e \u041f\u0410\u0420\u0422\u041d\u0415\u0420\u0421\u0422\u0412\u0410","publication_year":2022,"publication_date":"2022-12-28","ids":{"openalex":"https://openalex.org/W7217330593"},"language":"kg","primary_location":{"id":"pmh:oai:journal.oshsu.kg:article/494","doi":null,"is_oa":true,"landing_page_url":"https://journal.oshsu.kg/index.php/economy/article/view/494","pdf_url":"https://journal.oshsu.kg/index.php/economy/article/download/494/306","source":{"id":"https://openalex.org/S4387997387","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0448\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430","issn_l":"1694-8734","issn":["1694-8734"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I186862513","host_organization_name":"Osh State University","host_organization_lineage":["https://openalex.org/I186862513"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1694-8734","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.oshsu.kg/index.php/economy/article/download/494/306","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089988946","display_name":"Kubanych K. Toktorov","orcid":"https://orcid.org/0000-0002-7584-5273","observed_orcids":["https://orcid.org/0000-0002-7584-5273"]},"institutions":[{"id":"https://openalex.org/I186862513","display_name":"Osh State University","ror":"https://ror.org/0449rh157","country_code":"KG","type":"education","lineage":["https://openalex.org/I186862513"]}],"countries":["KG"],"is_corresponding":false,"raw_author_name":"\u0422\u043e\u043a\u0442\u043e\u0440\u043e\u0432, \u041a\u0443\u0431\u0430\u043d\u044b\u0447","raw_affiliation_strings":["\u041e\u0448\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041e\u0448\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I186862513"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5093288783","display_name":"Gulera B. Tashkulova","orcid":"https://orcid.org/0000-0003-1556-6069","observed_orcids":["https://orcid.org/0000-0003-1556-6069"]},"institutions":[{"id":"https://openalex.org/I186862513","display_name":"Osh State University","ror":"https://ror.org/0449rh157","country_code":"KG","type":"education","lineage":["https://openalex.org/I186862513"]}],"countries":["KG"],"is_corresponding":false,"raw_author_name":"\u0422\u0430\u0448\u043a\u0443\u043b\u043e\u0432\u0430, \u0413\u0443\u043b\u044c\u044d\u0440\u0430","raw_affiliation_strings":["\u041e\u0448\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041e\u0448\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I186862513"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5155266559","display_name":"\u0418\u0441\u043b\u0430\u043c \u041a\u0430\u0434\u044b\u0440\u043c\u0430\u0442 \u0443\u0443\u043b\u0443","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041a\u0430\u0434\u044b\u0440\u043c\u0430\u0442 \u0443\u0443\u043b\u0443, \u0418\u0441\u043b\u0430\u043c","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3009999990463257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3009999990463257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14349","display_name":"Global Political and Economic Relations","score":0.259799987077713,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.14380000531673431,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-services-market","display_name":"audit services market","score":0.8600000143051147},{"id":"https://openalex.org/keywords/eurasian-economic-union","display_name":"Eurasian Economic Union","score":0.9150000214576721},{"id":"https://openalex.org/keywords/internal-market","display_name":"internal market","score":0.7160000205039978},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.6370000243186951},{"id":"https://openalex.org/keywords/legal-convergence","display_name":"legal convergence","score":0.6990000009536743},{"id":"https://openalex.org/keywords/audit-rules","display_name":"audit rules","score":0.6230000257492065}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5896000266075134},{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.4401000142097473},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4287000000476837},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.41130000352859497},{"id":"https://openalex.org/C2777303404","wikidata":"https://www.wikidata.org/wiki/Q759757","display_name":"Convergence (economics)","level":2,"score":0.38940000534057617},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3779999911785126},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.34369999170303345},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.289000004529953},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27869999408721924},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.275299996137619},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.2606000006198883}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journal.oshsu.kg:article/494","doi":null,"is_oa":true,"landing_page_url":"https://journal.oshsu.kg/index.php/economy/article/view/494","pdf_url":"https://journal.oshsu.kg/index.php/economy/article/download/494/306","source":{"id":"https://openalex.org/S4387997387","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0448\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430","issn_l":"1694-8734","issn":["1694-8734"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I186862513","host_organization_name":"Osh State University","host_organization_lineage":["https://openalex.org/I186862513"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1694-8734","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journal.oshsu.kg:article/494","doi":null,"is_oa":true,"landing_page_url":"https://journal.oshsu.kg/index.php/economy/article/view/494","pdf_url":"https://journal.oshsu.kg/index.php/economy/article/download/494/306","source":{"id":"https://openalex.org/S4387997387","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0448\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430","issn_l":"1694-8734","issn":["1694-8734"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I186862513","host_organization_name":"Osh State University","host_organization_lineage":["https://openalex.org/I186862513"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1694-8734","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7217330593.pdf","grobid_xml":"https://content.openalex.org/works/W7217330593.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4312424067","https://openalex.org/W4306630445","https://openalex.org/W6989446528","https://openalex.org/W7164911846","https://openalex.org/W7203649262","https://openalex.org/W3089197758","https://openalex.org/W7007054642","https://openalex.org/W3014082963","https://openalex.org/W2049092812","https://openalex.org/W2982558360"],"abstract_inverted_index":{"The":[0],"article":[1],"examines":[2],"the":[3,13,17,20,23,29,33,40],"creation":[4],"of":[5,9,22,28,32],"a":[6],"single":[7],"market":[8],"audit":[10,26,37],"services":[11],"in":[12,39],"EAEU":[14,41],"region,":[15],"analyzes":[16],"relationship":[18],"to":[19],"convergence":[21],"laws":[24],"and":[25,36],"rules":[27],"member":[30,42],"states":[31],"Eurasian":[34],"Union,":[35],"work":[38],"states.":[43]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-03T00:00:00"}