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AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28 (2015), 2; 339-356. urn:nbn:hr:145:728610
Sever Mališ, Sanja; Brozović, Mateja

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Sever Mališ, S. i Brozović, M. (2015). AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28. (2), 339-356. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:145:728610

Sever Mališ, Sanja i Mateja Brozović. "AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, br. 2, 2015, str. 339-356. https://urn.nsk.hr/urn:nbn:hr:145:728610

Sever Mališ, Sanja i Mateja Brozović. "AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 28, br. 2 (2015): 339-356. https://urn.nsk.hr/urn:nbn:hr:145:728610

Sever Mališ, S. i Brozović, M. (2015) 'AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28(2), str. 339-356. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:145:728610 (Datum pristupa: 09.12.2024.)

Sever Mališ S, Brozović M. AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 30.12.2015. [pristupljeno 09.12.2024.];28(2):339-356. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:145:728610

S. Sever Mališ i M. Brozović, "AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, br. 2, str. 339-356, Prosinac 2015. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:145:728610. [Citirano: 09.12.2024.]

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Podaci o radu
Naslov (engleski)AUDIT MARKET CONCENTRATION – EVIDENCE FROM CROATIA
AutorSanja Sever Mališ
AutorMateja Brozović
Autorova ustanovaSveučilište u Zagrebu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the whole financial system. In terms of revenues received, the total market share of the Big Four audit firms for listed companies exceeds 90% in a vast majority of European Union Member States. Prior studies have shown that high audit market concentration limits the choice of auditor for large companies and sets a high barrier of entry for mid-tier audit firms, while the effect on audit quality and audit fees is still unclear. Therefore, the regulators are considering reforms to dilute the Big Four’s dominance and improve competition in the audit market. The paper reviews the proposed and implemented measures that are the most common, together with their advantages and drawbacks. In addition, the characteristics of the audit market in Croatia are investigated, with a focus on market concentration measured by standard measures such as the Concentration rate, the Herfindahl Hirschman Index and the Gini coefficient. According to market shares based on total clients’ assets and revenues, the audit market for listed companies is moderately to highly concentrated, with a decrease in the five-year period (2013 compared to 2008).
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Brojčani podacivol. 28, br. 2, str. 339-356
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:728610
Datum objave publikacije2015-12-30
URL dokumentahttp://hrcak.srce.hr/150375
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2017-03-06 14:28:47