IDEAS home Printed from https://ideas.repec.org/a/vrs/ecothe/v52y2015i1p115-126n8.html
   My bibliography  Save this article

Concentration of the Audit Market: Evidence from Serbia

Author

Listed:
  • Mijić Kristina
  • Jakšić Dejan
  • Vuković Bojana

    (University of Novi Sad, Faculty of Economics Subotica, Serbia)

Abstract

U radu je sprovedeno istraživanje i analiza koncentracije tržišta revizijskih usluga u Republici Srbiji u periodu 2008-2011. godina. Koncentracija na tržištu revizijskih usluga merena je Herfindahl Hirschman indeksom (HHI) i Indeksom koncentracije (CRn) na bazi nezavisnih varijabli: poslovni prihod, neto rezultat, broj zaposlenih i broj klijenata revizije. Rezultati istraživanja koncentracije revizijskog tržišta na bazi poslovnog prihoda kao najreferentnije varijable ukazuju da tržište revizijskih usluga u Republici Srbiji ima umerenu koncentraciju i da ima karakteristike oligopola. Međutim, posmatrajući koncentraciju tržišta prema ostalim varijablama, uočava se da nije prisutna dominacija „velike četvorke“ po pitanju visine neto rezultata, broja zaposlenih i broja klijenata. Razlike između vrednosti pokazatelja koncentracije potvrđuju prethodna istraživanja tržišta revizijskih usluga u Republici Srbiji o nepostojanju korelacije između poslovnog prihoda i neto rezultata revizijskih firmi i relativno visokoj ceni revizijskih usluga „velike četvorke“.

Suggested Citation

  • Mijić Kristina & Jakšić Dejan & Vuković Bojana, 2014. "Concentration of the Audit Market: Evidence from Serbia," Economic Themes, Sciendo, vol. 52(1), pages 115-126, March.
    • Handle: RePEc:vrs:ecothe:v:52:y:2015:i:1:p:115-126:n:8
    DOI: 10.1515/ethemes-2014-0008
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ethemes-2014-0008
    Download Restriction: no
    File URL: https://libkey.io/10.1515/ethemes-2014-0008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Dejan Jakšić & Kristina Mijić & Mirko Andrić, 2012. "Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 71-92, April- Ju.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:ecothe:v:52:y:2015:i:1:p:115-126:n:8. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.