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The images of the Big Six audit firms in the Czech Republic

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  • Pat Sucher
  • Peter Moizer
  • Marcela Zarova
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    Abstract

    In recent years, there has been a large growth in audit markets around the world as many formerly planned economies have moved to become market economies (transitional economies) and the Big Six (now the Big Five) accountancy firms have established a large presence in many of these economies. However, there has been little research on how these Big Six firms are perceived by some of their users. Following on from Moizer's research on the image of the Big Six firms in the UK, this article reports the results of a similar survey in the Czech Republic. The results of the survey indicate that there are substantial differences in the image of the Big Six audit firms compared to local Czech audit firms. The results also indicate that there are differences in the perceived images of each of the Big Six firms which partly follow from the way in which each firm has established itself in the Czech Republic. A comparison of these results with similar research in the UK and Spain indicates that each of the Big Six firms has a different image in each country.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899335916
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 8 (1999)
    Issue (Month): 3 ()
    Pages: 499-521

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    Handle: RePEc:taf:euract:v:8:y:1999:i:3:p:499-521

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    1. Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January.
    2. Pat Sucher & Ivan Zelenka, 1998. "The development of the role of the audit in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 723-751.
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    Cited by:
    1. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    2. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.

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