AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI
În partea de jos este prezentat rezumatul articolului selectat. Pentru revenire la cuprinsul ediţiei din care face parte acest articol, se accesează linkul din titlu. Pentru vizualizarea tuturor articolelor din arhivă la care este autor/coautor unul din autorii de mai jos, se accesează linkul din numele autorului.
Autori: .
The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian market. In this respect one collected and processed data obtained from the audited companies from the North-West Region of Romania which is considered representative for extrapolating the results at national level. After processing the data there were established 14 parameters that characterize the activity of financial auditors divided in three categories: Big Four auditors, Non Big Four auditors and professionals in the audit field which operate within their individual offices. In order to establish the market share for each category of auditors one took into consideration all analyzed parameters. This objective was achieved by applying a specific method of quantitative competitive analysis: the comparison matrix method. The findings show that Big Four auditors have a significant market share, without covering a majority share. The study allows us to establish a profile of the beneficiaries of audit services for each category of auditors.
Key words: Big Four companies, financial audit, corporate governance, foreign investments, market share
JEL classification: M42, M41, M48
