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Original scientific paper

QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA

Snježana Pivac   ORCID icon orcid.org/0000-0001-6646-3524 ; Faculty of Economics, University of Split, Split, Croatia
Marko Čular ; Faculty of Economics, University of Split, Split, Croatia

Fulltext: english, pdf (184 KB) pages 224-235 downloads: 1.048* cite
APA 6th Edition
Pivac, S. & Čular, M. (2012). QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA. Croatian Operational Research Review, 3 (1), 224-235. Retrieved from https://hrcak.srce.hr/96822
MLA 8th Edition
Pivac, Snježana and Marko Čular. "QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA." Croatian Operational Research Review, vol. 3, no. 1, 2012, pp. 224-235. https://hrcak.srce.hr/96822. Accessed 16 Oct. 2021.
Chicago 17th Edition
Pivac, Snježana and Marko Čular. "QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA." Croatian Operational Research Review 3, no. 1 (2012): 224-235. https://hrcak.srce.hr/96822
Harvard
Pivac, S., and Čular, M. (2012). 'QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA', Croatian Operational Research Review, 3(1), pp. 224-235. Available at: https://hrcak.srce.hr/96822 (Accessed 16 October 2021)
Vancouver
Pivac S, Čular M. QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA. Croatian Operational Research Review [Internet]. 2012 [cited 2021 October 16];3(1):224-235. Available from: https://hrcak.srce.hr/96822
IEEE
S. Pivac and M. Čular, "QUALITY INDEX CREATING AND ANALYSIS OF THE TRANSPARENCY OF AUDIT FIRMS - CASE STUDY IN CROATIA", Croatian Operational Research Review, vol.3, no. 1, pp. 224-235, 2012. [Online]. Available: https://hrcak.srce.hr/96822. [Accessed: 16 October 2021]

Abstracts
This paper analyzes transparency of audit firms that audit financial statements of listed companies. Audit Act requires that all listed companies in Croatia must have their financial statements audited. In
addition, the Act obliges auditing firms which carry out audits of public interest companies to prepare transparency reports and to publish them on their websites or on websites of the Audit Chamber.
Considering the above, the main objective of this paper is to explore if audit firms operate transparently or not, and to create the quality index of transparency report based on archival analysis of published transparency reports and survey analysis conducted with relevant audit experts. Also, with regard to the essential elements of the audit transparency report, the aim of this paper is to investigate their stability and quality. Moreover, we wanted to find out whether there is a significant difference in transparency between the 'Big Four' audit firms and others. The analysis comprises the examination of the importance of certain elements of audit transparency reports, with aim of finding new elements (i.e. voluntary reporting) to achieve a more transparency and better reports. The results of our study indicate that audit firms are not transparent fully.

Keywords
quality index; transparency report; audit firms; quality of reporting; audit act

Hrčak ID: 96822

URI
https://hrcak.srce.hr/96822

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