Izvorni znanstveni članak
https://doi.org/10.54820/XJOO4690
Profitability Analysis of Audit Firms – Evidence from the Republic of Serbia
Kristina Mijić
orcid.org/0000-0001-9851-1025
; The University of Novi Sad, Faculty of Economics in Subotica, Serbia
Dijana Rađo
orcid.org/0000-0002-0702-5695
; The University of Sarajevo, School of Economics and Business, Bosnia and Herzegovina
Sažetak
This paper aims to provide an analysis of the profitability of audit firms in the Republic of Serbia during the period 2016-2018. The analysis is based on the data collected from the financial statements from all audit firms registered in the Republic of Serbia. The profitability analysis includes two goals. This paper will primarily provide a descriptive statistical analysis of the profitability of audit firms measured by return on assets and net income per employee. The following part of the research will answer the question of which factors have a significant impact on the profitability of audit firms. Profitability as a dependent variable is defined as return on assets and net income per employee, while independent variables include market share, current ratio, leverage, size, affiliation to the international network, etc. To answer this question, a regression statistics analysis will be conducted. The research result will indicate which factor can improve the performances of audit firms.
Ključne riječi
audit firm; profitability; financial statement
Hrčak ID:
271551
URI
Datum izdavanja:
7.12.2021.
Posjeta: 606 *