Paper Title :The Impact of International Network Business on the Auditing Firms` Performances

Author :Kristina Pestovic, Dejan Jaksic, Dusan Sakovic

Article Citation :Kristina Pestovic ,Dejan Jaksic ,Dusan Sakovic , (2024 ) " The Impact of International Network Business on the Auditing Firms` Performances " , International Journal of Management and Applied Science (IJMAS) , pp. 112-116, Volume-10,Issue-1

Abstract : This paper presents the research results of the impact of belonging to the international network on the auditing firms performance. The research is based on regression analysis and on a sample of 291 audit firms which were operated in the Republic of Serbia during the period 2018-2021. Auditing firms` performance were measured as return on assets as one of the main performance ratios, while as the independent variables were set: size, current ratio, leverage, growth and international network. The results show that belonging to the international network is positive significant related to the return on assets. Beside these, the research indicate that size and leverage are significant negative related to the return on assets, while growth has positive significant impact on it. These findings can support decision making process of management of auditing firms and audit professional organizations in order to improve firms` performance. Keywords - Audit Firms, International Network, Profitability.

Type : Research paper

Published : Volume-10,Issue-1

	|		PDF	|	Viewed - 12	|	Published on 2024-04-04