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Analysis Of Audit Market And Audit Firms Activity In Lithuania

Author

Listed:
  • Jurate Steponaviciute
  • Algis Zvirblis
  • Liudmila Zumeriene

Abstract

The paper presents an analysis of the Lithuanian audit market, its nature and concentrations, audit services amounts and distribution, and audit firms activities and their income based on the results of empirical research. Lithuanian Chamber of Auditors (LCA) maintains the functions of accumulation, summarizing and dissemination information on Lithuanian auditors and audit firms. LCA information is therefore, a rich source of data for researching and studying the development of the Lithuanian audit market. The summary of LCA membership lists was used to address the issue of the Lithuanian audit market concentration. Authors of the paper present the following major attitudes: concentration due to the subject of audit activity, historical grow and development of audit firms, auditors and position held by auditors; regional concentration due to legal forms of audit firms; concentration due to audit services, income from audit services as per legal form of audit clients, time spent on audits, strategies used in audit firms. All these criteria present scheme of the audit market concentrations that provides us with information about how the structures, legal forms and strategies of audit firm are changing and main reasons for this change.

Suggested Citation

  • Jurate Steponaviciute & Algis Zvirblis & Liudmila Zumeriene, 2010. "Analysis Of Audit Market And Audit Firms Activity In Lithuania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-30.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:30
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    Citations

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    Cited by:

    1. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Attitude toward auditing, marketing and corporate governance (An examination based in Parsons’ social action theory)," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-16, December.
    2. Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
    3. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Auditing marketing and corporate governance," International Journal of Business Forecasting and Marketing Intelligence, Inderscience Enterprises Ltd, vol. 2(3), pages 190-214.

    More about this item

    Keywords

    audit market; audit market concentration; audit firms; audit activity income.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other

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