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Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania

Listed author(s):
  • Sorin Romulus Berinde

    (Babes-Bolyai University Cluj-Napoca Romania)

  • Adrian Grosanu

    (Babes-Bolyai University Cluj-Napoca Romania)

This 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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Article 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 ()
Pages: 1-14

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Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:14
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  1. Dan Topor & Ioana Dorin & Alina Putan, 2011. "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-15.
  2. 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.
  3. 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.
  4. Tom Van Caneghem, 2010. "Audit pricing and the Big4 fee premium: evidence from Belgium," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 122-139, January.
  5. 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.
  6. 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.
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