Economic Themes (2015) 53 (4) 6, 535-545
Dejan Jakšić, Kristina Mijić, Ljiljana Bonić
Abstract: Cluster analysis of audit firms in Serbia was carried out in order to assess the similarities and differences between audit firms. This analysis showed that audit firms that belong to the so-called "Big Four" are significantly different from other audit firms by market position and human potential, but not according to net income. In addition, it can be noted that there are significant differences in observed performance between individual audit firms.
Keywords: audit firms; Serbia; performance measures; cluster analysis; The Big Four.
SIMILARITIES AND DIFFERENCES BETWEEN THE AUDIT FIRMS IN SERBIA
Dejan Jakšić, Kristina Mijić, Ljiljana Bonić
Abstract: Cluster analysis of audit firms in Serbia was carried out in order to assess the similarities and differences between audit firms. This analysis showed that audit firms that belong to the so-called "Big Four" are significantly different from other audit firms by market position and human potential, but not according to net income. In addition, it can be noted that there are significant differences in observed performance between individual audit firms.
Keywords: audit firms; Serbia; performance measures; cluster analysis; The Big Four.
