|
|
|
Analiza vlasničke strukture revizijskih firmi u Srbiji
The analysis of audit firms ownership structure in the Republic of Serbia
Sažetak
U radu su analizirane karakteristike vlasništva revizijskih firmi u Republici Srbiji. U prvom delu rada sagledana je struktura revizijskih firmi prema broju vlasnika i prema većinskom vlasništvu, kao i starosna struktura vlasnika revizijskih firmi. Nakon toga, analiziran je registrovani kapital revizijskih firmi kako bi se sagledalo u kojoj meri vlasnici revizijskih firmi kroz visinu kapitala garantuju za kvalitet rada revizijske firme. Osim toga, analizirana je i vlasnička struktura sa stanovišta podele vlasnika na pravna i fizička lica, kao i na inostrana i domaća pravna lica. Ove strukture su upoređene sa ostvarenim poslovnim prihodima i neto rezultatima revizijskih firmi u periodu 2008-2010. godina kako bi se sagledalo na koji način vlasništvo utiče na performanse revizijskih firmi.
Abstract
This paper analyzes the characteristics of ownership of audit firms in the Republic of Serbia. In the first part, the structure of audit firms by the number of audit firms' owners and by the majority of ownerships was analyzed, as well as the age structure of the auditing firm owners. After that, registered capital of audit firms was analyzed in order to observe the extent to which audit firm owners guarantee a quality of audit firms through the amount of registered capital. In addition, we analyzed the ownership structure of audit firms from the point of division on legal and natural persons, as well as foreign and domestic legal entities. These structures were compared with operating revenues and net incomes of audit firms in the period between 2008 and 2010 in order to observe how ownership affects the performance of audit firms.
|