Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
AbstractThis study aims to explore some particularities concerning the Romanian auditedentities which are oriented mainly towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment criteria taken into consideration forthe differentiation of the beneficiaries of the audit services, at Romanian level are related tocompetitiveness, to the structure of share capital and to the nature of the audited entities‘management. There was taken into consideration the impact differentiation of each indicator, bycoefficients of importance. If at international level, previous results show a supremacy for the Big 4audit services providers, not the same situation confirms at Romanian level. The results show thatonly 18% of the sampled audited entities benefit from audit services provided by the Big 4,irrespective of their level of competitiveness, the structure of share capital or the structure ofmanagement.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 2 (2013)
Issue (Month): 15 ()
Contact details of provider:
audited entities; audit services provider; structure of share capital; structure of management; statistical methods;
Find related papers by JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- Dopuch, Nicholas & Holthausen, Robert W. & Leftwich, Richard W., 1986. "Abnormal stock returns associated with media disclosures of `subject to' qualified audit opinions," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 93-117, June.
- Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
- Boone, Jeff P. & Khurana, Inder K. & Raman, K.K., 2010. "Do the Big 4 and the Second-tier firms provide audits of similar quality?," Journal of Accounting and Public Policy, Elsevier, vol. 29(4), pages 330-352, July.
- Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non-Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, 09.
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