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Empirical Research On The External Audit Of Banks In Serbia

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  • Biljana Jovković
  • Snežana Ljubisavljević
  • Vladimir Obradović
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    Abstract

    The paper first explains the role, importance, and objectives of the external audit of banks through their most important definitions, thus illustrating the subject and aim of the research. The methodology of the research and data on the sample are presented afterwards. Results of the questionnaire survey which comprised 28 banks in the Republic of Serbia (RS) show what bankers prefer, and compared to global experience there is no significant difference. As a final point, the inherent limitations of the research and concluding remarks are presented.

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    File URL: http://ea.ekof.bg.ac.rs/pdf/194/229.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, University of Belgrade in its journal Economic Annals.

    Volume (Year): 57 (2012)
    Issue (Month): 194 (July - September)
    Pages: 41-62

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    Handle: RePEc:beo:journl:v:57:y:2012:i:194:p:41-62

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    Related research

    Keywords: external audit; banks; financial reporting; independence; scepticism;

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