“四大”对审计市场的影响

IF 0.5 Q4 ECONOMICS

Central European Journal of Economic Modelling and Econometrics Pub Date : 2020-01-01 DOI:10.2478/ceej-2020-0010

Marta Tache

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引用次数: 0

摘要

摘要本文的主要目的是确定四大公司在采用国际财务报告准则(IFRS)成为审计市场的强制性规定后所产生的影响。因此，在深入研究了专业研究之后，分析了基于IFRS的财务报告的影响，同时考虑到四大公司已经形成了强大的垄断，导致了审计市场的一些变化。分析了2011年至2019年在布加勒斯特证券交易所上市的所有交易溢价股票的公司。本文运用方差分析的方法，验证了盈利能力、股东资金、企业规模和企业集团规模是否影响审计事务所的选择。我们的研究结果证实，审计事务所的选择受到股东资金、员工数量和企业集团规模的影响。此外，本文还分析了2011-2019年罗马尼亚审计市场发生的变化。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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‘Big 4’ influence on audit market

Abstract The main purpose of this paper is to determine the impact that Big 4 companies have had after the adoption of International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have created a strong monopoly that led to several changes on the audit market. All the companies listed on the Bucharest Stock Exchange that traded premium shares from 2011 to 2019 were analysed. With the use of ANOVA analysis, this paper verifies if the profitability, shareholders’ funds, firm size and the size of the business group influence the choice of the audit firm. Our results confirm that the choice of an audit firm is influenced by the shareholders’ funds, number of employees and the size of the business group. Besides, this paper presents an analysis of the changes that have occurred from 2011–2019 on the audit market of Romania.

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来源期刊

Central European Journal of Economic Modelling and Econometrics ECONOMICS-

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Central European Journal of Economic Modelling and Econometrics (CEJEME) is a quarterly international journal. It aims to publish articles focusing on mathematical or statistical models in economic sciences. Papers covering the application of existing econometric techniques to a wide variety of problems in economics, in particular in macroeconomics and finance are welcome. Advanced empirical studies devoted to modelling and forecasting of Central and Eastern European economies are of particular interest. Any rigorous methods of statistical inference can be used and articles representing Bayesian econometrics are decidedly within the range of the Journal''s interests.