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2011, iss. 26, pp. 65-76
The analysis of audit firms ownership structure in the Republic of Serbia
University of Novi Sad, Faculty of Economy, Subotica

emailjaksicd@ef.uns.ac.rs, mijick@ef.uns.ac.rs
Keywords: audit firms; ownership
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.
References
*** (2011) Registar preduzeća za reviziju. Ministarstvo finansija, 25. avg. 2011. www.mfin.gov.rs/pages/issue.php?id=6538
*** (2004) Zakon o privrednim društvima. Službeni glasnik SR, Beograd, br. 125
*** (2011) Zakon o privrednim društvima. Službeni glasnik RS, br. 36
*** (2006-2009) Zakon o računovodstvu i reviziji. Službeni glasnik RS, Beograd, br. 46/06, 111/09, Službeni glasnik
Agencija za privredne registre (2011) Podaci o registraciji finansijskih izveštaja privrednih subjekata. http://pretraga.apr.gov.rs
Andrić, M., Krsmanović, B., Jakšić, D. (2009) Revizija - teorija i praksa. Subotica: Ekonomski fakultet
Komora ovlašćenih revizora (2011) Registar preduzeća za reviziju. 25.avg.2011.http://kor.rs/registri_preduzeca.asp
 

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article language: Serbian
document type: Review Paper
published in SCIndeks: 21/02/2012

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