The concentration of the financial audit market in Poland

2020
book section
conference proceedings
dc.abstract.enThe paper aim is to assess the concentration level of financial audit market in Poland. Our sample consists of 375 public companies disclosing statutory auditor's report on financial statement for 2018, listed on the Main Market in the Warsaw Stock Exchange (WSE). We have measured the audit market concentration by means of the 4-firm concentration ratio CR4, Herfindahl-Hirschman index, 'Big Four' and '10KAP' indicators. The research findings reveal that the audit market concentration in Poland is much lower than in other European states. The share of the Big 4 firms in the entire market is close to 35%, and of the 10 most important audit firms - to 53%. The audit firm with the greatest share of the market for statutory audits of annual financial statements of WSE-listed companies is Ernst & Young, which audited 12% enterprises. It is followed by Deloitte, BDO, PricewaterhouseCoopers, UHY ECA, Grant Thornton and KPMG, none of which has a market share greater than 10%. An analysis of the concentration levels in major sectors allows auditors specialising in certain industries to be identified.pl
dc.affiliationWydział Zarządzania i Komunikacji Społecznej : Instytut Ekonomii, Finansów i Zarządzaniapl
dc.conference35th IBIMA Conference
dc.conference.citySewilla
dc.conference.countryHiszpania
dc.conference.datefinish2020-04-02
dc.conference.datestart2020-04-01
dc.conference.shortcutIBIMA
dc.contributor.authorKutera, Małgorzata - 129804 pl
dc.contributor.authorGodawska, Justynapl
dc.contributor.editorSoliman, Khalid S.pl
dc.date.accession2020-08-25pl
dc.date.accessioned2020-08-31T09:26:40Z
dc.date.available2020-08-31T09:26:40Z
dc.date.issued2020pl
dc.date.openaccess1
dc.description.accesstimepo opublikowaniu
dc.description.additionalBibliogr. s. 1248-1249pl
dc.description.conftypeinternationalpl
dc.description.physical1241-1249pl
dc.description.publication0,8pl
dc.description.seriesProceedings of the International Business Information Management Association Conference, e
dc.description.versionostateczna wersja wydawcy
dc.identifier.isbn978-0-9998551-4-0pl
dc.identifier.projectROD UJ / Opl
dc.identifier.serieseissn2767-9640
dc.identifier.seriesissn2767-9640
dc.identifier.urihttps://ruj.uj.edu.pl/xmlui/handle/item/244913
dc.identifier.weblinkhttps://u.pcloud.link/publink/show?code=kZYbkBkZdeK0fhT0KNuLUbwN2yDLtYJ5JSl7#folder=6329211399&tpl=publicfoldergridpl
dc.languageengpl
dc.language.containerengpl
dc.pubinfo[Norristown, Pa] : International Business Information Management Associationpl
dc.rightsDodaję tylko opis bibliograficzny*
dc.rights.licenceOTHER
dc.rights.uri*
dc.share.typeinne
dc.sourceinfoliczba autorów 3000; liczba stron 18315; liczba arkuszy wydawniczych 1144;pl
dc.subject.enAudit Market Concentrationpl
dc.subject.enBig 4pl
dc.subject.enfinancial auditingpl
dc.subject.enHerfindahl-Hirschman Indexpl
dc.subtypeConferenceProceedingspl
dc.titleThe concentration of the financial audit market in Polandpl
dc.title.containerEducation excellence and innovation management : a 2025 Vision to sustain economic development during global challenges : proceedings of the 35th International Business Information Management Association Conference (IBIMA), 1-2 April 2020, Seville, Spainpl
dc.typeBookSectionpl
dspace.entity.typePublication
dc.abstract.enpl
The paper aim is to assess the concentration level of financial audit market in Poland. Our sample consists of 375 public companies disclosing statutory auditor's report on financial statement for 2018, listed on the Main Market in the Warsaw Stock Exchange (WSE). We have measured the audit market concentration by means of the 4-firm concentration ratio CR4, Herfindahl-Hirschman index, 'Big Four' and '10KAP' indicators. The research findings reveal that the audit market concentration in Poland is much lower than in other European states. The share of the Big 4 firms in the entire market is close to 35%, and of the 10 most important audit firms - to 53%. The audit firm with the greatest share of the market for statutory audits of annual financial statements of WSE-listed companies is Ernst & Young, which audited 12% enterprises. It is followed by Deloitte, BDO, PricewaterhouseCoopers, UHY ECA, Grant Thornton and KPMG, none of which has a market share greater than 10%. An analysis of the concentration levels in major sectors allows auditors specialising in certain industries to be identified.
dc.affiliationpl
Wydział Zarządzania i Komunikacji Społecznej : Instytut Ekonomii, Finansów i Zarządzania
dc.conference
35th IBIMA Conference
dc.conference.city
Sewilla
dc.conference.country
Hiszpania
dc.conference.datefinish
2020-04-02
dc.conference.datestart
2020-04-01
dc.conference.shortcut
IBIMA
dc.contributor.authorpl
Kutera, Małgorzata - 129804
dc.contributor.authorpl
Godawska, Justyna
dc.contributor.editorpl
Soliman, Khalid S.
dc.date.accessionpl
2020-08-25
dc.date.accessioned
2020-08-31T09:26:40Z
dc.date.available
2020-08-31T09:26:40Z
dc.date.issuedpl
2020
dc.date.openaccess
1
dc.description.accesstime
po opublikowaniu
dc.description.additionalpl
Bibliogr. s. 1248-1249
dc.description.conftypepl
international
dc.description.physicalpl
1241-1249
dc.description.publicationpl
0,8
dc.description.series
Proceedings of the International Business Information Management Association Conference, e
dc.description.version
ostateczna wersja wydawcy
dc.identifier.isbnpl
978-0-9998551-4-0
dc.identifier.projectpl
ROD UJ / O
dc.identifier.serieseissn
2767-9640
dc.identifier.seriesissn
2767-9640
dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/244913
dc.identifier.weblinkpl
https://u.pcloud.link/publink/show?code=kZYbkBkZdeK0fhT0KNuLUbwN2yDLtYJ5JSl7#folder=6329211399&tpl=publicfoldergrid
dc.languagepl
eng
dc.language.containerpl
eng
dc.pubinfopl
[Norristown, Pa] : International Business Information Management Association
dc.rights*
Dodaję tylko opis bibliograficzny
dc.rights.licence
OTHER
dc.rights.uri*
dc.share.type
inne
dc.sourceinfopl
liczba autorów 3000; liczba stron 18315; liczba arkuszy wydawniczych 1144;
dc.subject.enpl
Audit Market Concentration
dc.subject.enpl
Big 4
dc.subject.enpl
financial auditing
dc.subject.enpl
Herfindahl-Hirschman Index
dc.subtypepl
ConferenceProceedings
dc.titlepl
The concentration of the financial audit market in Poland
dc.title.containerpl
Education excellence and innovation management : a 2025 Vision to sustain economic development during global challenges : proceedings of the 35th International Business Information Management Association Conference (IBIMA), 1-2 April 2020, Seville, Spain
dc.typepl
BookSection
dspace.entity.type
Publication

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