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2014, vol. 16, iss. 4, pp. 31-43
Integrated vs. non-integrated audit firms
aUniversity of Novi Sad, Faculty of Economy, Subotica, Serbia
bUniversity of Novi Sad, Faculty of Science, Serbia,, natasa.
Keywords: integrated audit firms; non-integrated audit firms; performance; operating income; net earnings; number of employees; profit margin
This paper presents a comparative analysis of the performance of audit firms from the perspective of their connection with the international audit networks. Audit firm's performance was analyzed in terms of market share, its size and profitability. The results suggest that audit firms that are members of international networks have a dominant position on the audit market of the Republic of Serbia, measured by operating income and a number of employees, but the profitability of these companies was below average.
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article language: Serbian
document type: Original Scientific Paper
DOI: 10.5937/EkoPog1404031M
published in SCIndeks: 31/12/2019

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