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undergraduate thesis
ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA
Diplomski rad
2019. urn:nbn:hr:124:460260
Ćorluka, Antonija
University of Split
Faculty of economics Split

Cite this document

Ćorluka, A. (2019). ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:460260

Ćorluka, Antonija. "ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:460260

Ćorluka, Antonija. "ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:460260

Ćorluka, A. (2019). 'ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 22 February 2025, https://urn.nsk.hr/urn:nbn:hr:124:460260

Ćorluka A. ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2025 February 22] Available at: https://urn.nsk.hr/urn:nbn:hr:124:460260

A. Ćorluka, "ANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:460260

Metadata
TitleANALIZA KONCENTRACIJE NA TRŽIŠTU REVIZIJSKIH USLUGA : Diplomski rad
AuthorAntonija Ćorluka
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U uvodnom dijelu rada iznesen je problem istraţivanja, predmet istraţivanja, istraţivaĉke hipoteze i ciljevi. Nakon toga slijedi teorijski osvrt na eksternu reviziju koja ima vaţan zadatak u gospodarstvu i društvu i ĉiji je glavni zadatak provjera objektivnosti i realnosti financijskih izvještaja. Isto tako se osvrnulo na eksternu reviziju kao profesiju, zakonski okvir, standarde i naĉela eksterne revizije. U nastavku je predstavljen pojam trţišne koncentracije, opisane su temeljne trţišne strukture, monopol, oligopol, savršena konkurencija te monopolistiĉka konkurencija. Opisane su mjere koncentracije koje su korištene u istraţivanju, Herfindhal-Hirschmannov indeks, Gini koeficijent te koncentracijski omjer. U idućem poglavlju se osvrnulo na karakteristike trţišta revizijskih usluga u SAD-u, EU i Hrvatskoj kao i na sudske tuţbe i cijene revizije. Empirijski dio je proveden na temelju poduzeća koja su listala na Zagrebaĉkoj burzi u 2017. i 2018. godini. Testirane su tri hipoteze, a glavni naglasak je bio na utvrĊivanju razine koncentracije na trţištu revizijskih usluga u Republici Hrvatskoj.
Abstract (english)
The introduction part of the paper presents the problem of the research, the research subject, the hypotheses and the goals, followed by a theoretical review of external audit, which has an important role in the economy and society. Its main task is to verify the objectivity and reality of financial statements. The paper also refers to external audit as a profession, the legal framework, standards and the principles of external audit. Then, in the next chapter, major market structures have been described, such as monopoly, oligopoly, perfect competition and monopolistic competition. The measures of concentration which have been used in the study are also described, the Herfindhal-Hirschmann index, Gini coefficient and the concentration ratio. The next chapter looks at the characteristic of audit markets in the US, EU and Croatia, as well as in lawsuits and audit prices. The empirical part is conducted on companies listed on the Zagreb stock exchange in 2017. and 2018. Three hypotheses were tested and the main emphasis was on determining the concentration of the audit market in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:460260
Study programmeTitle: Small Enterprise Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-11-19 12:32:28