master's thesis
ČIMBENICI IZBORA EKSTERNOG REVIZORA

Petra Zidar (2016)
University of Split
Faculty of economics Split
Metadata
TitleČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad
AuthorPetra Zidar
Mentor(s)Tina Vuko (thesis advisor)
Abstract
U Hrvatskoj kompanije imaju različite mogućnosti izbora revizora. Cilj ovog rada je bio empirijski istražiti povezanost izbora revizora i karakteristika kompanije na uzorku hrvatskih kompanija. U istraživanju je analizirano kako određene varijable koje se odnose na karakteristike revidiranog subjekta (veličina klijenta, profitabilnost, likvidnost, financijska poluga) utječu na izbor vrste revizorskog društva (Velika četvorka ili „ostali revizori“). Rezultati ukazuju na to da je statistički značajna kod izbora revizijskog društva samo varijabla veličina revidiranog subjekta, odnosno velike kompanije će vjerojatnije birati velika revizijska društva. Što se tiče varijabli profitabilnosti, stupnja zaduženosti i likvidnosti, one nisu statistički značajne, odnosno profitabilnost kompanije nema značajan utjecaj na odabir revizijskih društava kao ni stupanj zaduženosti i likvidnost. Dobiveni rezultati istraživanja su pokazali kako i u Republici Hrvatskoj kao i u drugim zemljama po broju klijenata dominiraju velika revizijska društva, a ostatak otpada na srednja i na mala lokalna revizijska društva.
Keywordsexternal audit audit companies factors of choice.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
In Croatia, companies have different choices of auditors. The aim of this study was to empirically investigate the relationship of choice auditors and company characteristics on a sample of Croatian companies. The study analyzed how certain variables related to the characteristics of the audited entity (client size, profitability, liquidity, financial leverage) influence the choice of types of auditing company (Big Four, or "other auditors"). Results indicate that a statistically significant in the selection of audit companies only variable is the size of the audited entity, and large companies are more likely to choose a large audit firms. As for the variables of profitability, degree of indebtedness and liquidity, they are not statistically significant, and the profitability of the company does not have a significant impact on the choice of audit firms as well as the level of indebtedness and liquidity. The results showed that in the Republic of Croatia as well as in other countries in the number of clients is dominated by big auditing companies, and the rest belongs to the medium and small local audit companies.
Parallel keywords (Croatian)eksterna revizija revizijska društva čimbenici izbora
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:009153
CommitterIvana Gizdić