‘Big 4’ influence on audit market
Publié en ligne: 09 nov. 2020
Pages: 143 - 156
© 2020 Marta Tache, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The percentage of the companies audited by Big 4/Non-Big 4 during the period 2011–2019
Auditor type | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 |
---|
Non Big 4 | 16% | 28% | 16% | 24% | 16% | 16% | 20% | 20% | 28% |
Big 4 | 84% | 72% | 84% | 76% | 74% | 74% | 80% | 80% | 72% |
ANOVA analysis of the shareholders’ funds of the listed companies on BVB (premium shares) during the period 2011–2019
ANOVA | F test | P-value | MSB | MSW |
---|
| 10.48 | 0.01 | 12.42 | 13.44 |
Descriptive statistics of the number of employees of the listed companies on BVB (premium shares) during the period 2011–2019
| N | Mean | Std. deviation | Std. error | 95% Confidence interval for mean | Min | Max |
---|
Lower bound | Upper bound |
---|
Non-Big 4 | 36 | 3.11 | 3.11 | 2.34 | 2.93 | 3.24 | 1.86 | 3.85 |
Big4 | 107 | 3.65 | 3.70 | 2.69 | 3.54 | 3.74 | 1.32 | 4.38 |
Total | 143 | 3.56 | 3.67 | 2.59 | 3.46 | 3.65 | 1.32 | 4.38 |
ANOVA analysis of the number of employees of the listed companies on BVB (premium shares) during the period 2011–2019
ANOVA | F test | P-value | MSB | MSW |
---|
| 13.81 | 0.00 | 8.43 | 7.29 |
ANOVA analysis of the number of companies in business group of the listed companies on BVB durin the period 2011–2019
ANOVA | F test | P-value | MSB | MSW |
---|
| 4.67 | 0.03 | 5.21 | 4.54 |
Descriptive statistics of the variable profit/loss of the listed companies on BVB during the period 2011–2019
| N | Mean | Std. deviation | Std. error | 95% Confidence interval for mean | Min | Max |
---|
Lower bound | Upper bound |
---|
Non-Big 4 | 45 | 7.34 | 7.48 | 6.65 | 7.11 | 7.49 | 7.35 | 8.06 |
Big 4 | 135 | 8.10 | 8.40 | 7.33 | 7.93 | 8.23 | 8.21 | 9.17 |
Total | 180 | 8.00 | 8.34 | 7.22 | 7.83 | 8.12 | 8.21 | 9.17 |
ANOVA analysis of the profit/loss of the listed companies on BVB (premium shares) during the period 2011–2019
ANOVA | F test | P-value | MSB | MSW |
---|
| 7.89 | 0.06 | 16.68 | 17.57 |
Descriptive statistics of the variable profit margin of the listed companies on BVB during the period 2011–2019
| N | Mean (%) | Std. deviation | Std. error of profit margin | 95% Confidence interval for mean | Min | Max |
---|
Lower bound | Upper bound |
---|
Non-Big 4 | 41 | 1.29 | 1.20 | 0.39 | 1.16 | 1.39 | 0.75 | 1.93 |
Big 4 | 115 | 1.14 | 1.39 | 0.36 | 0.96 | 1.26 | 1.91 | 1.89 |
Total | 156 | 1.18 | 1.36 | 0.26 | 1.07 | 1.27 | 1.91 | 1.93 |
Descriptive statistics of the variable shareholders’ funds of the listed companies on BVB (premium shares) during the period 2011–2019
| N | Mean | Std. deviation | Std. Error of shareholders’ funds | 95% Confidence interval for mean | Min | Max |
---|
Lower bound | Upper bound |
---|
Non-Big 4 | 45 | 5.65 | 5.87 | 5.04 | 5.35 | 5.83 | 4.17 | 6.56 |
Big 4 | 135 | 6.13 | 6.26 | 5.20 | 6.02 | 6.22 | 4.13 | 6.91 |
Total | 180 | 6.05 | 6.22 | 5.09 | 5.95 | 6.14 | 4.13 | 6.91 |
ANOVA analysis of the profit margin of the listed companies on BVB (premium shares) during the period 2011–2019
ANOVA | F test | P-value | MSB | MSW |
---|
| 1.92 | 0.16 | 2.99 | 2.71 |
Descriptive statistics of the number of companies in the business group for the listed companies on BVB (premium shares) during the period 2011–2019
| N | Mean | Std. deviation | Std. Error of the number of companies in corporate group | 95% Confidence interval for mean | Min | Max |
---|
Lower bound | Upper bound |
---|
Non-Big 4 | 48 | 1.16 | 1.08 | 0.24 | 1.04 | 1.25 | 0.30 | 1.66 |
Big4 | 150 | 1.91 | 2.33 | 1.24 | 1.67 | 2.06 | 0.48 | 2.96 |
Total | 198 | 1.81 | 2.27 | 1.13 | 1.59 | 1.96 | 0.30 | 2.96 |