"Nesisteminių" audito įmonių konkurencinių veiksnių vertinimas oligopolijos sąlygomis

Mokslo publikacijos / Scientific publications
Document Type:
Knygos dalis / Part of the book
Lietuvių kalba / Lithuanian
"Nesisteminių" audito įmonių konkurencinių veiksnių vertinimas oligopolijos sąlygomis
Alternative Title:
Assessment of the competitive factors "unsystematic" audit company's in an oligopoly
In the Book:
Apskaita, auditas, analizė : mokslas inovacijų ir globalizacijos kontekste. D. 1. Vilnius: Vilniaus universiteto leidykla, 2012. P. 669-678
Audito įmonė; Konkurencija; Nesisteminė audito įmonė; Oligopolija.
Audit firm; Competition; Non-systematic audit firm; Oligopoly.
Summary / Abstract:

LTStraipsnyje ištirti konkurenciniai „nesisteminės“ audito įmonės veiksniai, suformuluotos tyrimo hipotezės, sudaryta tyrimo eiga, anketa, apskaičiuota reprezentatyvi imtis, atlikta apklausa Vilniuje ir Kaune, apdoroti apklausos duomenys pateikiami „atotrūkio“ metodu. Pirmoji ir antroji hipotezės siejasi su marketingo komplekso kriterijais. Pirmoji kyla iš problemos, kad audito rinkai traukiantis, greičiau mažėja smulkių įmonių pajamos. Antroji hipotezė yra prielaida esamai situacijai gerinti. Hipotezės formuluojamos taip: H0l: Kainos lygis nepriklauso nuo laiko, kurį audito įmonė veikia rinkoje. H02: Marketingo požiūrių dalyviai ir kaina audito versle yra svarbiausi veiksniai. Trečioji hipotezė siejasi su institucinio atitikimo komplekso kriterijais ir formuluojama: H03: Smulkios audito įmonės turi žemesnį institucinio atitikimo lygį nei vidutinės. Ketvirtoji hipotezė siejasi su kokybės vertinimo komplekso kriterijais ir formuluojama taip: H04: Smulkios audito įmonės yra mažiau kritiškos kokybės požiūriu. Išanalizavus tyrimo duomenis, hipotezės buvo patvirtintos arba paneigtos susistemintais duomenimis. Audito paslaugos institucinės kokybinės dalies įvertinimas smulkaus audito verslo rinkoje atskleidžia, kad svarbiausiais konkurencingumo kriterijais galima laikyti nepriklausomumą, konfidencialumą ir profesionalumą. Pagal technologinės kokybės smulkaus audito verslo konkurencingumo vertinimo eigos dalį smulkiame audito versle aktyviausia konkurencija vyksta konsultavimo, prisitaikymo vartotojo poreikiams, kokybės kontrolės priežiūros bei paslaugos prieinamumo lygmenyse. [Iš leidinio]

ENTopicality. In October 2010, the European Commission published the Green Paper, which is designed for single EU market in areas of development and reform, as well as hints about the auditing small businesses surrounding the increasingly stringent regulatory environment, which is not necessarily suited to their practices or to direct their clients' needs. In addition, in the same document talks about a high degree of market concentration "the Quartet" firms, and this situation caused by the build-up of systemic risk, while the systematic undertaking or undertakings that business volume has reached the systemic level, the failure can cause total loss of market. In 2009, Lithuania audit market concentration increased compared to previous periods: 20 percent auditing firms (audit firms at the end of2009, the number was 193, composed of 20 % – 39 companies) spent 68.2 per cent, (previous period was 66.7 percent.) Annual audit of all the findings and received 87.0 percent, (previous period was 83.9 percent.) income from all audit activities. According to the statistics, the audit sector of the four largest companies (JSC "Deloitte Lithuania" "Ernst & Young Baltic, UAB" KPMG Baltics, and PricewaterhouseCoopers) controlled 22.7 percent of the market, it is appropriate to examine the audit market oligopoly case. Scientists are mathematically defined by so-called oligopoly of four firms concentration ratio. If the farm sector, the four largest firms control more than 40 percent of production, it is considered that this sector is an oligopoly. Oligopoly conditions, there is always a risk that everyone will agree with each other oligopolysts while charging a higher than market prices, to form a cartel.Much of the theoretical free-market analysis is based on the so-called fair competition model. The article raises scientific questions: what factors "non-systemic" audit firms in a competitive struggle is not important, but are given the highest priority? As "unsystematic" the company to assess its capabilities in the context of all the Lithuanian market? In order to evaluate the "non-systemic" audit firms gap compared with the market condition, the article subject chosen for the "non-systemic" audit company, established in Vilnius and Kaunas. Article's goal – to investigate the audit environment in Lithuania through a "gap" method specific "unsystematic" company. This objective was fulfilled through tasks: ( l ) a scientific, problem-empirical audit of small businesses in the Lithuanian market analysis, (2) formulated in the process of assessing the audit firm, (3) isolated areas of the competing groups of criteria, (4) The audit company representative survey assessed "non-systemic" audit firms gap compared with the market average, (5) summarizes the results. The methods applied of investigation problematic scientific-theoretical-empirical analysis of the questionnaire and survey research organization methodology, statistical methods, "the gap" method. Used in computer data processing packages SPSS, Statistica, and MS Excel. [From the publication]

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2017-09-16 11:34:11
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