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    STUDIA NEGOTIA - Ediţia nr.3 din 2013  
         
  Articol:   FORECASTING THE STRUCTURE OF THE ROMANIAN AUDIT MARKET.

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  Rezumat:  VIEW PDF: FORECASTING THE STRUCTURE OF THE ROMANIAN AUDIT MARKET

This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoint of three categories of financial auditors: Big Four companies, Non-Big Four companies and accredited individuals that carry out audit missions by means of individual private practices. Following the application of the optimal regression models established, it results a measurement of the differences between the present level and the one anticipated with the help of a competition analysis technique: the distance procedure. Starting from these forecasts regarding the evolution of the activity of the three categories of financial auditors within a time-span of five financial years, on the basis of a set of criteria pertaining to the size, position and financial performance of audit beneficiaries, it is estimated that Big Four auditors will experience an ascending trend in terms of market share, while Non-Big Four auditors will meet with a significant decline, to a greater extent than individual audit practices of accredited professionals.

Key words:Big Four companies, financial audit, forecasting, regression model, investors

 
         
     
         
         
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