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master's thesis
ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ
Diplomski rad
2016. urn:nbn:hr:124:754932
Marić, Ivana
University of Split
Faculty of economics Split

Cite this document

Marić, I. (2016). ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:754932

Marić, Ivana. "ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:754932

Marić, Ivana. "ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:754932

Marić, I. (2016). 'ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:754932

Marić I. ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:124:754932

I. Marić, "ANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:754932

Metadata
TitleANALIZA TRANSPARENTNOSTI REVIZORSKIH DRUŠTAVA U REPUBLICI HRVATSKOJ : Diplomski rad
AuthorIvana Marić
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ubrzani razvoj trţišta, otkrivanje raznih prijevara i potreba za točnom i pravodobnom informacijom stvaraju potrebu za transparentnim poslovanjem. Revizijska profesija ima ulogu sluţenja javnosti kako bi zaštitila interese korisnika kroz obavljanje visokokvalitetne revizije na temelju koje korisnici donose poslovne odluke. Obvezno objavljivanje izvješća o transparentnosti ima za cilj povećati povjerenje korisnika u revizijsku profesiju. Ovim istraţivanjem provedena je analiza transparentnosti revizorskih društava u Republici Hrvatskoj. Cilj ovog rada je naglasiti vaţnost transparentnosti u revizijskoj profesiji, kako bi se potakla regulacijska tijela i revizorska društva na povećanje transparentnosti. Istraţivanje je pokazalo u kojoj se mjeri u Hrvatskoj zakonska obveza objavljivanja izvješća o transparentnosti provodi u praksi. Uočen je pozitivan trend povećanja transparentnosti tijekom vremena. Analizom je utvrĎeno u kojim točkama izvješća o transparentnosti postoje najmanja, a u kojim najveća odstupanja te je uočen prostor za napredak kako bi se u potpunosti poštivao Zakon. Dokazano je da veća revizorska društva imaju veći stupanj transparentnosti.
Abstract (english)
The rapid development of the market, as well as the detection of fraud and the need for accurate and timely information, create a need for transparent business operations. The auditing profession has a role of serving the public, in order to protect the interests of users, through performing high quality audit, based on which users make business decisions. Required publishing of the transparency report aims to increase user confidence in the audit profession. This research shows analysis of transparency of audit firms in the Republic of Croatia. The aim of this paper is to emphasize the importance of transparency in the auditing profession, in order to encourage regulatory bodies and auditing firms to increase transparency. Research has shown the extent to which the Croatian legal obligation to publish the transparency report is enforced into practice. There is a positive trend of increasing transparency over time. The analysis shows in which points of the transparency report there are the least, and in which the greatest deviations, and room for improvement in order to fully respect the law is detected. It has been proved that higher audit companies have a higher level of transparency.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:754932
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 on2016-11-18 10:15:27