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2014, vol. 16, iss. 3, pp. 27-37
The impact of the audit market saturation on the new audit firms success in the Republic of Serbia
University of Novi Sad, Faculty of Economy, Subotica

emailmijick@ef.uns.ac.rs, jaksicd@ef.uns.ac.rs, bojanav
Keywords: audit market; old audit firms; new audit firms; operating revenue; net income
Abstract
This paper presents the analysis of the possibilities of successful business of newly established audit firms in the Republic of Serbia. In order to conduct the analysis, audit firms were divided, according to the date of establishment, into two groups: the old and new audit firms. Research of business performance of audit firms is based on data from the financial statements of audit firms, such as operating revenue, net income, retained earnings, capital, total assets, number of employees and number of certified auditors. The results show a statistically significant difference in the performance indicators of audit firms in the Republic of Serbia, so that the old audit firms achieve significantly better business performance at the audit market.
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article language: Serbian
document type: Original Scientific Paper
DOI: 10.5937/EkoPog1403027M
published in SCIndeks: 31/12/2019

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