AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA NEGOTIA - Issue no. 4 / 2013 | |||||||
Article: |
HOW BIG ARE ’BIG FOUR’ COMPANIES – EVIDENCE FROM ROMANIA. Authors: . |
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Abstract: VIEW PDF: HOW BIG ARE ’BIG FOUR’ COMPANIES – EVIDENCE FROM ROMANIA The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian market. In this respect one collected and processed data obtained from the audited companies from the North-West Region of Romania which is considered representative for extrapolating the results at national level. After processing the data there were established 14 parameters that characterize the activity of financial auditors divided in three categories: Big Four auditors, Non Big Four auditors and professionals in the audit field which operate within their individual offices. In order to establish the market share for each category of auditors one took into consideration all analyzed parameters. This objective was achieved by applying a specific method of quantitative competitive analysis: the comparison matrix method. The findings show that Big Four auditors have a significant market share, without covering a majority share. The study allows us to establish a profile of the beneficiaries of audit services for each category of auditors. Key words: Big Four companies, financial audit, corporate governance, foreign investments, market share JEL classification: M42, M41, M48 |
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