<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

Publicado en línea: 15 abr 2016

Páginas: 535 - 545

Recibido: 27 feb 2015

Aceptado: 19 nov 2015

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

Palabras clave
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

Publicado en línea: 15 abr 2016

Páginas: 535 - 545

Recibido: 27 feb 2015

Aceptado: 19 nov 2015

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

Palabras claveaudit firms, Serbia, performance measures, cluster analysis, Big Four

© 2016

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

Palabras clave
audit firms, Serbia, performance measures, cluster analysis, Big Four