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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
    DOI: 10.5937/ejae12-9214
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