Uneingeschränkter Zugang

Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland

   | 31. März 2023

Zitieren

Ashton, A. (1991), Experience and error frequency knowledge as potential determinants of auditor expertise, The Accounting Review, Vol. 66, No. 2, pp. 216–239. Ashton A. ( 1991 ), Experience and error frequency knowledge as potential determinants of auditor expertise , The Accounting Review , Vol. 66 , No. 2 , pp. 216 239 . Search in Google Scholar

Balsam, S.J., Krishnan, J., Yang, J. (2003), Auditor industry specialization and earnings quality, Auditing: A Journal of Practice and Theory, Vol. 22, No. 2, pp. 71–97. Balsam S.J. Krishnan J. Yang J. ( 2003 ), Auditor industry specialization and earnings quality , Auditing: A Journal of Practice and Theory , Vol. 22 , No. 2 , pp. 71 97 . Search in Google Scholar

Boone, J.P., Khurana, I.K., Raman, K.K. (2012), Audit market concentration and auditor tolerance for earnings management, Contemporary Accounting Research, Vol. 29. No. 4, pp. 1171–1203. Boone J.P. Khurana I.K. Raman K.K. ( 2012 ), Audit market concentration and auditor tolerance for earnings management , Contemporary Accounting Research , Vol. 29 . No. 4 , pp. 1171 1203 . Search in Google Scholar

Booner, S., Lewis, B. (1990), Determinants of auditor expertise, Journal of Accounting Research, Vol. 28, pp. 1–28. Booner S. Lewis B. ( 1990 ), Determinants of auditor expertise , Journal of Accounting Research , Vol. 28 , pp. 1 28 . Search in Google Scholar

Brown, P., Beekes, W., Verhoeven, P. (2011), Corporate governance, accounting and finance: a review, Accounting and Finance, Vol. 51, pp. 96–172. Brown P. Beekes W. Verhoeven P. ( 2011 ), Corporate governance, accounting and finance: a review , Accounting and Finance , Vol. 51 , pp. 96 172 . Search in Google Scholar

Caban-Garcia, S.E., Cammack, M.T. (2009), Audit firm concentration and competition: effects of consolidation since 1997, The Journal of Theoretical Accounting Research, Vol. 5, No. 1, pp. 1–24. Caban-Garcia S.E. Cammack M.T. ( 2009 ), Audit firm concentration and competition: effects of consolidation since 1997 , The Journal of Theoretical Accounting Research , Vol. 5 , No. 1 , pp. 1 24 . Search in Google Scholar

Cahan, S., Jeter, D., Naiker, V. (2011), Are all industry specialist auditors the same? Auditing: A Journal of Practice and Theory, Vol. 30, No. 4, pp. 191–222. Cahan S. Jeter D. Naiker V. ( 2011 ), Are all industry specialist auditors the same? Auditing: A Journal of Practice and Theory , Vol. 30 , No. 4 , pp. 191 222 . Search in Google Scholar

Chan, D. (1999), ‘Low balling’ and efficiency in a two-period specialization model of auditing competition, Contemporary Accounting Research, Vol. 16, No. 4, pp. 609–642. Chan D. ( 1999 ), ‘Low balling’ and efficiency in a two-period specialization model of auditing competition , Contemporary Accounting Research , Vol. 16 , No. 4 , pp. 609 642 . Search in Google Scholar

Chen, Y., Moroney, R., Houghton, K., (2005), Audit committee composition and the use of an industry specialist audit firm, Accounting and Finance, Vol. 45, No. 2, pp. 217–239. Chen Y. Moroney R. Houghton K. ( 2005 ), Audit committee composition and the use of an industry specialist audit firm , Accounting and Finance , Vol. 45 , No. 2 , pp. 217 239 . Search in Google Scholar

Craswell, A., Francis, J., Taylor, S. (1995), Auditor brand name reputations and industry specialisations, Journal of Accounting and Economics, Vol. 20, pp. 297–322. Craswell A. Francis J. Taylor S. ( 1995 ), Auditor brand name reputations and industry specialisations , Journal of Accounting and Economics , Vol. 20 , pp. 297 322 . Search in Google Scholar

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC. Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC . Search in Google Scholar

Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts . Search in Google Scholar

Dobija, D. (2010), Komitet audytu a nadzór nad biegłym rewidentem. Praktyka polskich spółek giełdowych, Zeszyty Teoretyczne Rachunkowości, Vol. 59, No. 115, pp. 5–14. Dobija D. ( 2010 ), Komitet audytu a nadzór nad biegłym rewidentem. Praktyka polskich spółek giełdowych , Zeszyty Teoretyczne Rachunkowości , Vol. 59 , No. 115 , pp. 5 14 . Search in Google Scholar

Dobija, D. (2011), Auditing jako element ładu korporacyjnego, Zeszyty Teoretyczne Rachunkowości, Vol. 64, No. 120, pp. 25–38. Dobija D. ( 2011 ), Auditing jako element ładu korporacyjnego , Zeszyty Teoretyczne Rachunkowości , Vol. 64 , No. 120 , pp. 25 38 . Search in Google Scholar

Dobija, D. (2015), Exploring audit committee practices: oversight of financial reporting and external auditors in Poland, Journal of Management and Governance, Vol. 19, No. 2, pp. 113–143. Dobija D. ( 2015 ), Exploring audit committee practices: oversight of financial reporting and external auditors in Poland , Journal of Management and Governance , Vol. 19 , No. 2 , pp. 113 143 . Search in Google Scholar

Dobija, D., Cieślak, I. (2012), Rozwój regulacji Unii Europejskiej w zakresie rewizji finansowej. Rys historyczny, Zeszyty Teoretyczne Rachunkowości, Vol. 69, No. 125, pp. 7–22. Dobija D. Cieślak I. ( 2012 ), Rozwój regulacji Unii Europejskiej w zakresie rewizji finansowej. Rys historyczny , Zeszyty Teoretyczne Rachunkowości , Vol. 69 , No. 125 , pp. 7 22 . Search in Google Scholar

Eshleman, J.D., Lawson, B.P. (2017), Audit market structure and audit pricing, Accounting Horizons, Vol. 31, No. 1, pp. 57–81. Eshleman J.D. Lawson B.P. ( 2017 ), Audit market structure and audit pricing , Accounting Horizons , Vol. 31 , No. 1 , pp. 57 81 . Search in Google Scholar

EU Auditor Market Share: 2017 Audit Reports. (2017), retrieved from https://blog.auditanalytics.com/eu-auditor-market-share-2017-audit-reports/. EU Auditor Market Share: 2017 Audit Reports . ( 2017 ), retrieved from https://blog.auditanalytics.com/eu-auditor-market-share-2017-audit-reports/. Search in Google Scholar

European Commission. (2016), Reform of the EU statutory audit market, retrieved from https://ec.europa.eu/commission/presscorner/detail/en/MEMO_16_2244. European Commission . ( 2016 ), Reform of the EU statutory audit market , retrieved from https://ec.europa.eu/commission/presscorner/detail/en/MEMO_16_2244. Search in Google Scholar

European Commission. (2017), Report from the Commission to the Council, the European Central Bank, the European Systemic Risk Board and the European Parliament on Monitoring Developments in the EU Market for Providing Statutory Audit Services to Public-Interest Entities Pursuant to Article 27 of Regulation (EU) 537/2014, Brussels, 7.9.2017 COM(2017) 464 final. European Commission . ( 2017 ), Report from the Commission to the Council, the European Central Bank, the European Systemic Risk Board and the European Parliament on Monitoring Developments in the EU Market for Providing Statutory Audit Services to Public-Interest Entities Pursuant to Article 27 of Regulation (EU) 537/2014 , Brussels , 7.9.2017 COM(2017) 464 final. Search in Google Scholar

European Commission. (2021), Report from the Commission to the European Parliament, the Council, the European Central Bank and the European Systemic Risk Board on Developments in the EU Market for Statutory audit Services to Public-Interest Entities Pursuant to Article 27 of Regulation (EU) No 537/2014, Brussels, 28.1.2021 COM(2021) 29 final. European Commission . ( 2021 ), Report from the Commission to the European Parliament, the Council, the European Central Bank and the European Systemic Risk Board on Developments in the EU Market for Statutory audit Services to Public-Interest Entities Pursuant to Article 27 of Regulation (EU) No 537/2014 , Brussels , 28.1.2021 COM(2021) 29 final. Search in Google Scholar

Financial Reporting Council. (2010), Choice in the UK Audit Market, Fifth Progress Report, London. Financial Reporting Council . ( 2010 ), Choice in the UK Audit Market, Fifth Progress Report , London . Search in Google Scholar

Francis, J.R., Michas, P.N., Seavey, S.E. (2013), Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries, Contemporary Accounting Research, Vol. 30, No. 1, pp. 325–355. Francis J.R. Michas P.N. Seavey S.E. ( 2013 ), Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries , Contemporary Accounting Research , Vol. 30 , No. 1 , pp. 325 355 . Search in Google Scholar

Gad, J. (2018), Rynek usług audytorskich świadczonych na rzecz spółek publicznych notowanych na polskim rynku kapitałowym, Zeszyty Teoretyczne Rachunkowości, Vol. 97, No. 153, pp. 9–30 Gad J. ( 2018 ), Rynek usług audytorskich świadczonych na rzecz spółek publicznych notowanych na polskim rynku kapitałowym , Zeszyty Teoretyczne Rachunkowości , Vol. 97 , No. 153 , pp. 9 30 Search in Google Scholar

GAO. (2008), Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action, Government Accountability Office, Washington, retrieved from https://www.gao.gov/products/GAO-08-163. GAO . ( 2008 ), Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action, Government Accountability Office, Washington , retrieved from https://www.gao.gov/products/GAO-08-163. Search in Google Scholar

Groff, M.Z., Salihovic, A. (2016), Audit market concentration for segments of listed and non-listed auditees in Slovenia, Journal of Economics and Business, Vol. 19, No. 1, pp. 31–49. Groff M.Z. Salihovic A. ( 2016 ), Audit market concentration for segments of listed and non-listed auditees in Slovenia , Journal of Economics and Business , Vol. 19 , No. 1 , pp. 31 49 . Search in Google Scholar

Gruszczyński, M. (2003), Nadzór korporacyjny a wyniki finansowe przedsiębiorstwa, in: D. Zarzecki, (Ed), Zarządzanie finansami, Wydawnictwo Uniwersytetu Szczecińskiego, Szczecin, pp. 29–38. Gruszczyński M. ( 2003 ), Nadzór korporacyjny a wyniki finansowe przedsiębiorstwa , in: Zarzecki D. , (Ed), Zarządzanie finansami , Wydawnictwo Uniwersytetu Szczecińskiego , Szczecin , pp. 29 38 . Search in Google Scholar

Hay, D.C., Jeter, D. (2011), The pricing of industry specialisation by auditors in New Zealand, Accounting and Business Research, Vol. 41, No. 2, pp. 171–195. Hay D.C. Jeter D. ( 2011 ), The pricing of industry specialisation by auditors in New Zealand , Accounting and Business Research , Vol. 41 , No. 2 , pp. 171 195 . Search in Google Scholar

IFAC. (2011), Integrating the Business Reporting Supply Chain. A Report Based on Recommendation from Key Business Leaders from Around to World, International Federation of Accountants, New York, retrieved from https://www.ifac.org/publications-resources/integrating-business-reporting-supply-chain. IFAC . ( 2011 ), Integrating the Business Reporting Supply Chain. A Report Based on Recommendation from Key Business Leaders from Around to World , International Federation of Accountants , New York , retrieved from https://www.ifac.org/publications-resources/integrating-business-reporting-supply-chain. Search in Google Scholar

Indyk, M. (2019), Mandatory audit rotation and audit market concentration – Evidence from Poland, Economics and Business Review, Vol. 5(19), No. 4, pp. 90–111. Indyk M. ( 2019 ), Mandatory audit rotation and audit market concentration – Evidence from Poland , Economics and Business Review , Vol. 5 (19), No. 4 , pp. 90 111 . Search in Google Scholar

Jong, B., Hijink, S., Veld, L. (2020), Mandatory audit firm rotation for listed companies: the effects in the Netherlands, European Business Organization Law Review, Vol. 21, pp. 937–966. Jong B. Hijink S. Veld L. ( 2020 ), Mandatory audit firm rotation for listed companies: the effects in the Netherlands , European Business Organization Law Review , Vol. 21 , pp. 937 966 . Search in Google Scholar

Komisja Nadzoru Finansowego. (2017), Komunikat Urzędu Komisji Nadzoru Finansowego w sprawie rotacji firm audytorskich, retrieved from http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/ciala-kolegialne/komisja-nadzoru-audytowego/komunikaty/-/asset_publisher/16zX/content/komunikaty-urzedu-komisji-nadzoru-finansowego?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fministerstwo-finansow%2Fdzialalnosc%2Fciala-kolegialne%2Fkomisjanadzoru-audytowego%2Fkomunikaty%3Fp_p_id%3D101_INSTANCE_16zX%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D1#p_p_id_101_ INSTANCE_16zX. Komisja Nadzoru Finansowego . ( 2017 ), Komunikat Urzędu Komisji Nadzoru Finansowego w sprawie rotacji firm audytorskich , retrieved from http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/ciala-kolegialne/komisja-nadzoru-audytowego/komunikaty/-/asset_publisher/16zX/content/komunikaty-urzedu-komisji-nadzoru-finansowego?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fministerstwo-finansow%2Fdzialalnosc%2Fciala-kolegialne%2Fkomisjanadzoru-audytowego%2Fkomunikaty%3Fp_p_id%3D101_INSTANCE_16zX%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D1#p_p_id_101_INSTANCE_16zX. Search in Google Scholar

Kutera, M. (2009), Audyt finansowy a przestępstwa gospodarcze, Zeszyty Teoretyczne Rachunkowości, Vol. 49, No. 105, pp. 109–121. Kutera M. ( 2009 ), Audyt finansowy a przestępstwa gospodarcze , Zeszyty Teoretyczne Rachunkowości , Vol. 49 , No. 105 , pp. 109 121 . Search in Google Scholar

Kwon, S.Y., Lim, C.Y., Tan, P.M. (2007), Legal systems and earnings quality: the role of auditor industry specialization, Auditing: A Journal of Practice and Theory, Vol. 26, No. 2, pp. 25–56. Kwon S.Y. Lim C.Y. Tan P.M. ( 2007 ), Legal systems and earnings quality: the role of auditor industry specialization , Auditing: A Journal of Practice and Theory , Vol. 26 , No. 2 , pp. 25 56 . Search in Google Scholar

Le Vourc’h, J., Morand, P. (2011), Study on the Effects of the Implementation of the Acquis on Statutory Audits of Annual and Consolidated Accounts Including the Consequences on the Audit Market, European Commission, Paris. Le Vourc’h J. Morand P. ( 2011 ), Study on the Effects of the Implementation of the Acquis on Statutory Audits of Annual and Consolidated Accounts Including the Consequences on the Audit Market , European Commission , Paris . Search in Google Scholar

Lee, T.A. (2006), Financial reporting & corporate governance, John Wiley & Sons, Ltd, Chichester. Lee T.A. ( 2006 ), Financial reporting & corporate governance , John Wiley & Sons, Ltd , Chichester . Search in Google Scholar

Low, K.Y. (2004), The effect of industry specialization on audit risk assessments and audit planning decisions, The Accounting Review, Vol. 79, No. 1, pp. 201–209. Low K.Y. ( 2004 ), The effect of industry specialization on audit risk assessments and audit planning decisions , The Accounting Review , Vol. 79 , No. 1 , pp. 201 209 . Search in Google Scholar

Malis, S.S., Brozovic, M. (2015), Audit market concentration – Evidence from Croatia, Ekonomski Vjesnik/Econviews, Vol. 2, pp. 339–356. Malis S.S. Brozovic M. ( 2015 ), Audit market concentration – Evidence from Croatia , Ekonomski Vjesnik/Econviews , Vol. 2 , pp. 339 356 . Search in Google Scholar

Marcinkowska, M. (2014), Wynagrodzenia biegłych rewidentów polskich banków giełdowych, Studia Prawno-Ekonomiczne, Vol. XCI/2, pp. 223–239. Marcinkowska M. ( 2014 ), Wynagrodzenia biegłych rewidentów polskich banków giełdowych , Studia Prawno-Ekonomiczne , Vol. XCI/2 , pp. 223 239 . Search in Google Scholar

Mayhew, B.W., Wilkins, M.S. (2003), Audit firm industry specialization as a differentiation strategy: evidence from fees charged to firms going public, Auditing: A Journal of Practice and Theory, Vol. 22, No. 2, pp. 33–52. Mayhew B.W. Wilkins M.S. ( 2003 ), Audit firm industry specialization as a differentiation strategy: evidence from fees charged to firms going public , Auditing: A Journal of Practice and Theory , Vol. 22 , No. 2 , pp. 33 52 . Search in Google Scholar

Mijic, K., Jaksic, D., Vukovic, B. (2014), Concentration on the audit market: evidence from Serbia, Economic Themes, Vol. 52, No. 1, pp. 115–126. Mijic K. Jaksic D. Vukovic B. ( 2014 ), Concentration on the audit market: evidence from Serbia , Economic Themes , Vol. 52 , No. 1 , pp. 115 126 . Search in Google Scholar

Ministry of Finance. (2017), retrieved from http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/rewizja-finansowa/aktualnosci/-/asset_publisher/M1vU/content/nowe-przepisy-dot-bieglych-rewidentowi-firm-audytorskich-%E2%80%93-wejda-w-zycie-21-czerwca-br?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fministerstwo-finansow%2Fdzialalnosc%2Frewizja-finansowa%2Faktualnosci%3Fp_p_id%3D101_INSTANCE_ M1vU%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_ col_count%3D1#p_p_id_101_INSTANCE_M1vU. Ministry of Finance . ( 2017 ), retrieved from http://www.mf.gov.pl/ministerstwo-finansow/dzialalnosc/rewizja-finansowa/aktualnosci/-/asset_publisher/M1vU/content/nowe-przepisy-dot-bieglych-rewidentowi-firm-audytorskich-%E2%80%93-wejda-w-zycie-21-czerwca-br?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fministerstwo-finansow%2Fdzialalnosc%2Frewizja-finansowa%2Faktualnosci%3Fp_p_id%3D101_INSTANCE_ M1vU%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_ col_count%3D1#p_p_id_101_INSTANCE_M1vU. Search in Google Scholar

Minutti-Meza, M. (2013), Does auditor industry specialization improve audit quality? Journal of Accounting Research, Vol. 51, No. 4, pp. 779–817. Minutti-Meza M. ( 2013 ), Does auditor industry specialization improve audit quality? Journal of Accounting Research , Vol. 51 , No. 4 , pp. 779 817 . Search in Google Scholar

Narayanaswamy, R., Raghunandan, K. (2019), The effect of mandatory audit firm rotation on audit quality, audit fees and audit market concentration: evidence from India. (Working Paper No. 582), retrieved from https://www.iimb.ac.in/sites/default/files/2019-03/WP%20No.%20582.pdf. Narayanaswamy R. Raghunandan K. ( 2019 ), The effect of mandatory audit firm rotation on audit quality, audit fees and audit market concentration: evidence from India. (Working Paper No. 582) , retrieved from https://www.iimb.ac.in/sites/default/files/2019-03/WP%20No.%20582.pdf. Search in Google Scholar

Newton, N.J., Wang, D., Wilkins, M.S. (2013), Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements, Auditing: A Journal of Practice and Theory, Vol. 32, No. 3, pp. 31–67. Newton N.J. Wang D. Wilkins M.S. ( 2013 ), Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements , Auditing: A Journal of Practice and Theory , Vol. 32 , No. 3 , pp. 31 67 . Search in Google Scholar

OECD. (1993), Glossary of Industrial Organization Economics and Competition Law, Organisation for Economic Co-operation and Development, Paris. OECD . ( 1993 ), Glossary of Industrial Organization Economics and Competition Law , Organisation for Economic Co-operation and Development , Paris . Search in Google Scholar

O’Keele, T., King, R., Gaver, K. (1994), Audit fees, industry specialization, and compliance with GAAS reporting standards, Auditing: A Journal of Practice and Theory, Vol. 13, No. 2, pp. 40–55. O’Keele T. King R. Gaver K. ( 1994 ), Audit fees, industry specialization, and compliance with GAAS reporting standards , Auditing: A Journal of Practice and Theory , Vol. 13 , No. 2 , pp. 40 55 . Search in Google Scholar

Owhoso, V.E., Messier, W.F., Lynch, J. (2002), Error detection by industry-specialized teams during the sequential audit review, Journal of Accounting Research, Vol. 40, No. 3, pp. 883–900. Owhoso V.E. Messier W.F. Lynch J. ( 2002 ), Error detection by industry-specialized teams during the sequential audit review , Journal of Accounting Research , Vol. 40 , No. 3 , pp. 883 900 . Search in Google Scholar

Paunescu, M. (2015), The Romanian audit market structure in case of listed companies and the impact of adopting IFRS, Procedia Economics and Finance, Vol. 32, pp. 686–693. Paunescu M. ( 2015 ), The Romanian audit market structure in case of listed companies and the impact of adopting IFRS , Procedia Economics and Finance , Vol. 32 , pp. 686 693 . Search in Google Scholar

Pearson, T., Trompeter, G., (1994), Competition in the market for audit services: the effect of supplier concentration on audit fees, Contemporary Accounting Research, Vol. 11, No. 1, pp. 115–135. Pearson T. Trompeter G. ( 1994 ), Competition in the market for audit services: the effect of supplier concentration on audit fees , Contemporary Accounting Research , Vol. 11 , No. 1 , pp. 115 135 . Search in Google Scholar

Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on Specific Requirements Regarding Statutory Audit of Public-Interest Entities and Repealing Commission Decision 2005/909/EC Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on Specific Requirements Regarding Statutory Audit of Public-Interest Entities and Repealing Commission Decision 2005/909/EC Search in Google Scholar

Rozgina, L. (2018), The Latvian audit services market: current issues and challenges, Forum Scientiae Oeconomia, Vol. 6, No. 4, pp. 7–21. Rozgina L. ( 2018 ), The Latvian audit services market: current issues and challenges , Forum Scientiae Oeconomia , Vol. 6 , No. 4 , pp. 7 21 . Search in Google Scholar

Sawicki, K. (2009), Nowe zasady działalności firm audytorskich, Zeszyty Teoretyczne Rachunkowości, Vol. 49, No. 105, pp. 225–236. Sawicki K. ( 2009 ), Nowe zasady działalności firm audytorskich , Zeszyty Teoretyczne Rachunkowości , Vol. 49 , No. 105 , pp. 225 236 . Search in Google Scholar

Solomon, I., Shields, M., Whittington, O. (1999), What do industry-specialist auditors know? Journal of Accounting Research, Vol. 37, No. 1, pp. 191–208. Solomon I. Shields M. Whittington O. ( 1999 ), What do industry-specialist auditors know? Journal of Accounting Research , Vol. 37 , No. 1 , pp. 191 208 . Search in Google Scholar

Steponaviciute, J., Zvirblis, A., Zumeriene, L. (2010), Analysis of audit market and audit firms activity in Lithuania, Annales Universitatis Apulensis Series Oeconomica, Vol. 12, No. 1, pp. 300–313. Steponaviciute J. Zvirblis A. Zumeriene L. ( 2010 ), Analysis of audit market and audit firms activity in Lithuania , Annales Universitatis Apulensis Series Oeconomica , Vol. 12 , No. 1 , pp. 300 313 . Search in Google Scholar

Taylor, M. (2000), The effects of industry specialization on auditor’s inherent risk assessments and confidence judgments, Contemporary Accounting Research, Vol. 17, No. 4, pp. 693–712. Taylor M. ( 2000 ), The effects of industry specialization on auditor’s inherent risk assessments and confidence judgments , Contemporary Accounting Research , Vol. 17 , No. 4 , pp. 693 712 . Search in Google Scholar

Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz. U. 2020, poz. 568, 2122, 2123. [Act of September 29, 1994 on Accounting, Journal of Laws 2020, item 568, 2122, 2123.] Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz. U. 2020, poz. 568, 2122, 2123. [Act of September 29, 1994 on Accounting , Journal of Laws 2020 , item 568, 2122, 2123.] Search in Google Scholar

Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym, Dz. U. 2017, poz. 1089. [Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, Journal Of Laws 2017, item 1089.] Ustawa z dnia 11 maja 2017 r. o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym, Dz. U. 2017, poz. 1089. [Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight , Journal Of Laws 2017 , item 1089.] Search in Google Scholar

eISSN:
2543-5361
Sprache:
Englisch