ПЕРСПЕКТИВЕ ОПСТАНКА И РАЗВОЈА РЕВИЗОРСКИХ ФИРМИ ПУТЕМ УКЉУЧИВАЊА У РЕВИЗОРСКУ МРЕЖУ/PROSPECTS FOR SURVIVAL AND DEVELOPMENT OF AUDIT FIRMS THROUGH INTEGRATION INTO AUDIT NETWORKS

Љињана Бонић, Кристина Мијић, Дејан Јакшић

DOI Number
-
First page
409
Last page
423

Abstract


The aim of this paper is to compare the performance of audit firms that are integrated into the audit network to other audit firms. In order to implement a given study, we classified all audit firms in Serbia into the following three groups: the Big Four audit firms, other audit firms integrated into the audit network, and independent audit firms. Business performance of audit firms was measured based on the amount of operating income, net results, and the number of certified auditors. The results suggest that other audit firms that are integrated into the audit network significantly differ from the other two groups in terms of operating income and the number of certified auditors, in the sense that the observed performance of these companies is behind the Big Four audit firms but significantly ahead of the independent audit firms. Comparative analysis of the net profit indicated no significant differences between observed groups.

Key words:         operating income, number of certified auditors, net earnings, Big Four, integrated international audit firms, domestic audit firms.

ПЕРСПЕКТИВЕ ОПСТАНКА И РАЗВОЈА РЕВИЗОРСКИХ ФИРМИ ПУТЕМ УКЉУЧИВАЊА У РЕВИЗОРСКУ МРЕЖУ

Апстракт

Основни циљ рада је анализа перформанси фирми које су интегрисане у ревизорску мрежу у односу на остале ревизорске куће. У циљу спровођења датог истраживања, све ревизорске фирме у Србији су разврстане у три групе: на „Велику четворку“, остале ревизорске фирме интегрисане у мрежу и ре­ви­зорске фирме које су самосталне. Перформансе пословања ревизорских фирми ме­рене су на основу висине пословног прихода, нето резултата и броја овлашће­них ревизора. Резултати истраживања указују да се остале ревизорске фирме ко­је су интегрисане у мрежу значајно разликују по висини пословних прихода и броју овлашћених ревизора од остале две групе, у смислу да по посматраним перформансама заостају за фирмама „Велике четворке“, али су значајно испред самосталних ревизорских фирми. Компаративна анализа остварене добити није показала значајне разлике између три посматране групе.

Кључне речи:   пословни приход, број овлашћених ревизора, нето резултат, „Велика четворка“, интегрисане међународне ревизорске фирме, домаће ревизорске фирме


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