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master's thesis
ČIMBENICI IZBORA EKSTERNOG REVIZORA
diplomski rad
2016. urn:nbn:hr:124:009153
Zidar, Petra
University of Split
Faculty of economics Split

Cite this document

Zidar, P. (2016). ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:009153

Zidar, Petra. "ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:009153

Zidar, Petra. "ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:009153

Zidar, P. (2016). 'ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:009153

Zidar P. ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:009153

P. Zidar, "ČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:009153

Metadata
TitleČIMBENICI IZBORA EKSTERNOG REVIZORA : diplomski rad
AuthorPetra Zidar
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:009153
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-10-25 10:22:56