Empirical research on the external audit of banks in Serbia

The paper first explains the role, importance, and objectives of the external audit of banks through their most important definitions, thus illustrating the subject and aim of the research. The methodology of the research and data on the sample are presented afterwards. Results of the questionnai...

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Main Authors:	Jovković Biljana, Ljubisavljević Snežana, Obradović Vladimir
Format:	Article
Language:	English
Published:	Faculty of Economics, Belgrade 2012-01-01
Series:	Ekonomski Anali
Subjects:	external audit banks financial reporting independence scepticism
Online Access:	http://www.doiserbia.nb.rs/img/doi/0013-3264/2012/0013-32641294041J.pdf

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spelling	doaj-5738bb83c54948f0b799bead2256a7e62020-11-24T21:35:40ZengFaculty of Economics, BelgradeEkonomski Anali0013-32641820-73752012-01-0157194416210.2298/EKA1294041JEmpirical research on the external audit of banks in SerbiaJovković BiljanaLjubisavljević SnežanaObradović VladimirThe paper first explains the role, importance, and objectives of the external audit of banks through their most important definitions, thus illustrating the subject and aim of the research. The methodology of the research and data on the sample are presented afterwards. Results of the questionnaire survey which comprised 28 banks in the Republic of Serbia (RS) show what bankers prefer, and compared to global experience there is no significant difference. As a final point, the inherent limitations of the research and concluding remarks are presented.http://www.doiserbia.nb.rs/img/doi/0013-3264/2012/0013-32641294041J.pdfexternal auditbanksfinancial reportingindependencescepticism
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Jovković Biljana Ljubisavljević Snežana Obradović Vladimir
spellingShingle	Jovković Biljana Ljubisavljević Snežana Obradović Vladimir Empirical research on the external audit of banks in Serbia Ekonomski Anali external audit banks financial reporting independence scepticism
author_facet	Jovković Biljana Ljubisavljević Snežana Obradović Vladimir
author_sort	Jovković Biljana
title	Empirical research on the external audit of banks in Serbia
title_short	Empirical research on the external audit of banks in Serbia
title_full	Empirical research on the external audit of banks in Serbia
title_fullStr	Empirical research on the external audit of banks in Serbia
title_full_unstemmed	Empirical research on the external audit of banks in Serbia
title_sort	empirical research on the external audit of banks in serbia
publisher	Faculty of Economics, Belgrade
series	Ekonomski Anali
issn	0013-3264 1820-7375
publishDate	2012-01-01
description	The paper first explains the role, importance, and objectives of the external audit of banks through their most important definitions, thus illustrating the subject and aim of the research. The methodology of the research and data on the sample are presented afterwards. Results of the questionnaire survey which comprised 28 banks in the Republic of Serbia (RS) show what bankers prefer, and compared to global experience there is no significant difference. As a final point, the inherent limitations of the research and concluding remarks are presented.
topic	external audit banks financial reporting independence scepticism
url	http://www.doiserbia.nb.rs/img/doi/0013-3264/2012/0013-32641294041J.pdf
work_keys_str_mv	AT jovkovicbiljana empiricalresearchontheexternalauditofbanksinserbia AT ljubisavljevicsnezana empiricalresearchontheexternalauditofbanksinserbia AT obradovicvladimir empiricalresearchontheexternalauditofbanksinserbia
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Empirical research on the external audit of banks in Serbia

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