IDEAS home Printed from https://ideas.repec.org/a/vrs/tejoae/v12y2015i2p35-43n6.html
   My bibliography  Save this article

Defining Second-Tier Audit Firms in Serbia: In Search of The Small Four / Određivanje Drugog Nivoa Revizorskih Firmi U Republici Srbiji: U Potrazi Za “Malom Četvorkom”

Author

Listed:
  • Stanišić Nemanja

    ()

  • Mizdraković Vule
  • Radojević Tijana
  • Stanić Nenad

    (Singidunum University, 32 Danijelova St., Belgrade, Serbia)

Abstract

U ovom radu pokušaćemo da definišemo drugi nivo revizorskih firmi u Republici Srbiji. Kako bismo ostvarili cilj rada, analizirali smo 10.555 finansijskih izveštaja pravnih lica koja posluju na teritoriji Republike Srbije, a koji su pripremljeni za period od 2010. do 2012. godine. Od ukupnog pomenutog broja, eksternu reviziju 1.101 izveštaja uradila je "Velika četvorka", dok je reviziju druge grupe izveštaja uradilo preostalih 38 revizorskih firmi. U cilju definisanja algoritma klasifikacije, kao nezavisnu varijablu upotrebili smo izračunate finansijske pokazatelje, dok smo za zavisnu varijablu koristili tip revizorskog mišljenja koji je izdat od strane "Velike četvorke". Primenom metode stabla odlučivanja dobili smo pravila razvrstavanja, koja smo kasnije primenili na uzorku privrednih društava za čiju reviziju su bile zadužene preostale revizorske firme. Na osnovu poklapanja sa kriterijumima "Velike četvorke" (za koju važi da poseduje visok nivo kvaliteta izvršene revizije), od uzorkovanih revizorskih firmi predložili smo one koje bi činile "Malu četvorku" u Republici Srbiji. Pored pomenutog, rezultati istraživanja ukazuju na to da "Velika četvorka" i preostale revizorske firme ne posvećuju podjednaku pažnju pojedinim finansijskim pokazateljima. Mogući razlozi za to su prethodno razmotreni u radu. Na kraju, autori će pokušati da predlože u kom pravcu bi mogla da se kreću buduća istraživanja na ovu temu.

Suggested Citation

  • Stanišić Nemanja & Mizdraković Vule & Radojević Tijana & Stanić Nenad, 2015. "Defining Second-Tier Audit Firms in Serbia: In Search of The Small Four / Određivanje Drugog Nivoa Revizorskih Firmi U Republici Srbiji: U Potrazi Za “Malom Četvorkom”," The European Journal of Applied Economics, Sciendo, vol. 12(2), pages 35-43, October.
  • Handle: RePEc:vrs:tejoae:v:12:y:2015:i:2:p:35-43:n:6
    as

    Download full text from publisher

    File URL: https://www.degruyter.com/view/j/sjas.2015.12.issue-2/ejae12-9214/ejae12-9214.xml?format=INT
    Download Restriction: no

    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:tejoae:v:12:y:2015:i:2:p:35-43:n:6. See general information about how to correct material in RePEc.

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

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.