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2015, vol. 39, iss. 2, pp. 409-423
Prospects for survival and development of audit firms through integration into audit networks
University of Novi Sad, Faculty of Economy, Subotica

emailljiljana.bonic@eknfak.ni.ac.rs
Keywords: operating income; number of certified auditors; net earnings; Big four; integrated international audit firms; domestic audit firms
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.

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article language: English
document type: Review Paper
published in SCIndeks: 16/01/2016

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