<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></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.

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

University of Novi Sad, Faculty of Economics in Subotica, Serbia

University of Nis, Faculty of Economics, Serbia

Economic Themes

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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...

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

Published Online: Apr 15, 2016

Page range: 535 - 545

Received: Feb 27, 2015

Accepted: Nov 19, 2015

DOI: https://doi.org/10.1515/ethemes-2015-0031

Keywords
audit firms, Serbia, performance measures, cluster analysis, Big Four

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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

Published Online: Apr 15, 2016

Page range: 535 - 545

Received: Feb 27, 2015

Accepted: Nov 19, 2015

DOI: https://doi.org/10.1515/ethemes-2015-0031

Keywordsaudit firms, Serbia, performance measures, cluster analysis, Big Four

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
audit firms, Serbia, performance measures, cluster analysis, Big Four