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Concentration of the audit market in the Republic of Croatia
U: Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. / Buljan Barbača, Domagoja; Miletić, Marko (ur.). University of Split, University Department of Professional Studies, 2022. str. 585-595. urn:nbn:hr:227:079942
Pavić Kramarić, Tomislava; Šušak, Toni; Ančić, Nikolina; Bešker, Paulina; Vrvilo, Ela

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Pavić Kramarić, T., Šušak, T., Ančić, N., Bešker, P. i Vrvilo, E. (2022). Concentration of the audit market in the Republic of Croatia. U D. Buljan Barbača, (Ur.), M. Miletić, (Ur.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings (str. 585-595). University of Split, University Department of Professional Studies. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:227:079942

Pavić Kramarić, Tomislava, et al. "Concentration of the audit market in the Republic of Croatia." Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, Ur. Domagoja Buljan Barbača, Ur. Marko Miletić, University of Split, University Department of Professional Studies, 2022, str. 585-595. https://urn.nsk.hr/urn:nbn:hr:227:079942

Pavić Kramarić, Tomislava, Toni Šušak, Nikolina Ančić, Paulina Bešker i Ela Vrvilo. "Concentration of the audit market in the Republic of Croatia." U Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, 585-595. University of Split, University Department of Professional Studies, 2022. Citirano 26.06.2024.. https://urn.nsk.hr/urn:nbn:hr:227:079942

Pavić Kramarić, T., et al. (2022) 'Concentration of the audit market in the Republic of Croatia', u Buljan Barbača, D. (ur.), Miletić, M. (ur.), Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, University of Split, University Department of Professional Studies, str. 585-595. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:079942 (Datum pristupa: 26.06.2024.)

Pavić Kramarić T, Šušak T, Ančić N, Bešker P, Vrvilo E. Concentration of the audit market in the Republic of Croatia. U: D. Buljan Barbača, ur., M. Miletić, ur. Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings. University of Split, University Department of Professional Studies; 2022. Str. 585-595. [pristupljeno 26.06.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:079942

T. Pavić Kramarić, T. Šušak, N. Ančić, P. Bešker i E. Vrvilo, "Concentration of the audit market in the Republic of Croatia", Contemporary Issues in Economy&Technology - CIET2022 Conference Proceedings, D. Buljan Barbača i M. Miletić, Ur. University of Split, University Department of Professional Studies, 2022. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:079942 [Citirano: 26.06.2024.]

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Podaci o radu
Naslov (engleski)Concentration of the audit market in the Republic of Croatia
AutorTomislava Pavić Kramarić
AutorToni Šušak
AutorNikolina Ančić
AutorPaulina Bešker
AutorEla Vrvilo
UrednikDomagoja Buljan Barbača
UrednikMarko Miletić
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
The most important commonality of audit markets worldwide is supremacy of the four global market leaders known as the Big Four–Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers. Situation regarding the audit services market in the Republic of Croatia does not deviate from the global trends and aforementioned companies have founded domestic limited liability companies that form a part of their enormous international audit networks and, thus, have considerable competitive advantage due to a resource disparity in comparison with other companies operating in this market. As in most other activities, increased competition should be desirable from the aspect of maintaining and enhancing auditor’s independence and avoidance of potential conflicts of interests. Therefore, the aim of this paper implied providing an overview of different market concentration measures and variables used for their calculation, as well as analysing the values of various measures indicating the level of market concentration to determine how competitive the Croatian audit market in the period from 2016 to 2020 was. Besides analysing the dynamics of concentration in the audit market in Croatia, the authors determine whether there is a leader in the market and its potential impact on market structure. The data required for calculation of market concentration ratios was gathered from financial statements of all audit companies in the Republic of Croatia which have been submitted in an observed business year. The findings reveal that Croatian audit market is characterised with low levels of concentration as found with majority of concentration ratios used and no dominant firm is present.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeStručni rad - Stručni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaContemporary Issues in Economy&Technology - CIET2022 Conference Proceedings
Brojčani podacistr. 585-595
ISBN978-953-7220-70-9
URN:NBNurn:nbn:hr:227:079942
Datum objave publikacije2022
SkupNaziv: 5th International Conference "Contemporary Issues in Economics and Technology"
Kratica: CIET 2022
Lokacija: Valencia, Španjolska
Datum početka: 2022-06-16
Datum završetka: 2022-06-17
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačUniversity of Split, University Department of Professional Studies
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-06-26 09:35:51