Audit Market Structure: The Case of Croatian Listed Companies (CROSBI ID 176637)
Prilog u časopisu | izvorni znanstveni rad
Podaci o odgovornosti
Vuko, Tina
engleski
Audit Market Structure: The Case of Croatian Listed Companies
The purpose of this study is to describe and analyze audit market structure for companies listed on Croatian capital market. The research question of interest is if whether mergers and dissolutions in the audit markets have raised the level of concentration, thereby leading to reduced competition. The research is conducted on the sample of 205 non-financial companies for the year 2008. The level of concentration is measured by the concentration ratios and the Hirschman-Herfindahl index, while audit market shares are calculated using the number of clients, total assets and revenues being audited. The overall results indicate that the audit market in Croatia is still moderately concentrated.
audit market; listed companies; market concentration
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano