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Similarities and Differences in Operating the Performance of Audit Firms in Serbia

Author

Listed:
  • Jakšić Dejan
  • Mijić Kristina

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

  • Bonić Ljiljana

    (University of Nis, Faculty of Economics, Serbia)

Abstract

Cluster analysis of audit firms in Serbia was carried out in order to assess the similarities and differences between audit firms. This analysis shows that “Big four” audit firms are significantly different from other audit firms by market position and human potential, but not according to net income. In addition, it can be noted that there are significant differences in observed performance indicators between individual audit firms.

Suggested Citation

  • Jakšić Dejan & Mijić Kristina & Bonić Ljiljana, 2015. "Similarities and Differences in Operating the Performance of Audit Firms in Serbia," Economic Themes, Sciendo, vol. 53(4), pages 535-545, December.
    • Handle: RePEc:vrs:ecothe:v:53:y:2015:i:4:p:535-545:n:6
    DOI: 10.1515/ethemes-2015-0031
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    References listed on IDEAS

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    1. Quick, Reiner & Turley, Stuart & Willekens, Marleen, 2008. "Auditing, Trust and Governance. Developing regulation in Europe," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35700, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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