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

Jakšić Dejan (), Mijić Kristina () and Bonić Ljiljana ()
Additional contact information
Jakšić Dejan: University of Novi Sad, Faculty of Economics in Subotica, Serbia
Mijić Kristina: University of Novi Sad, Faculty of Economics in Subotica, Serbia
Bonić Ljiljana: University of Nis, Faculty of Economics, Serbia

Economic Themes, 2015, vol. 53, issue 4, 535-545

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.

Keywords: audit firms; Serbia; performance measures; cluster analysis; Big Four (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/ethemes-2015-0031 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:ecothe:v:53:y:2015:i:4:p:535-545:n:6

DOI: 10.1515/ethemes-2015-0031

Access Statistics for this article

Economic Themes is currently edited by Marija Radosavljević

More articles in Economic Themes from Sciendo
Bibliographic data for series maintained by Peter Golla ().