Similarities and Differences in Operating the Performance of Audit Firms in Serbia / Sličnosti i Razlike u Performansama Revizijskih Firmi u Srbiji

• Authors: Dejan Jakšić , Kristina Mijić , Ljiljana Bonić
• Languages of publication: EN

Abstracts

EN

Cluster analysis of audit firms in Serbia was carried out in order to assess the similarities and differences between audit firms. This analysis shows that “Big four” audit firms are significantly different from other audit firms by market position and human potential, but not according to net income. In addition, it can be noted that there are significant differences in observed performance indicators between individual audit firms.

Keywords

EN

audit firms; Serbia; performance measures; cluster analysis; Big Four

• Publisher: Sciendo
• Journal: Economic Themes
• Year: 2015
• Volume: 53
• Issue: 4
• Pages: 535-545

Dates

published

2015-12-01

received

2015-02-27

accepted

2015-11-19

online

2016-04-15

Contributors

author

Dejan Jakšić

• University of Novi Sad, Faculty of Economics in Subotica, Serbia

author

Kristina Mijić

• University of Novi Sad, Faculty of Economics in Subotica, Serbia

author

Ljiljana Bonić

• University of Nis, Faculty of Economics, Serbia

References

• Agency for Business Registers. (2014). Register of business entities, http://www.apr.gov.rs retrieved at 30.09.2014
• Andrić, M., Krsmanović, B., Jakšić, D. (2012). Revizija - teorija i praksa, Bečej: Proleter.
• Cameran, M. (2008). "Auditing in Italy - The development of a higly-regulated setting before and after the parmalat case", in R. Quick, S. Turley, & M. Willekens, Auditing, trust and governance - developing regulation in Europe, Trowbridge: Cromwell press Chamber of Certified Auditors. (2014). Register of audit firms, http://www.kor.rs retrieved at 30.09.2014
• Holm, C., Warming-Rasmussen, B. (2008). "An account of accountants - audit regulation and the audit profession in Denmark", in R. Quick, S. Turley, & M.
• Willekens, Auditing, trust and governance - developing regulation in Europe, Trowbridge: Cromwell Press Inside public accounting. (2010). 2010 top 100 accounting firms, Carmel: the platt group.
• Newbold, P., Carlson, L., W., Thorne, B. (2010). Statistics for business and economics, New Jersey: Pearson Education Inc.

Identifiers

DOI

10.1515/ethemes-2015-0031