Abstract

The global financial crisis that erupted in August 2007 following the collapse of the US subprime mortgage market had a significant impact on the financial markets. Ten years ago, Slovenia was confronted with the outbreak of significant financial and economic turbulence, and only in 2017 did the country’s GDP return to pre-crisis levels. Taking into account the fact that the performance of companies deteriorates to a certain extent during a crisis, this paper examines the influence of selected factors on the price of statutory audits for large companies in Slovenia in the period 2010 to 2014. The final sample consists of 177 large enterprises in Slovenia for each year or a total of 885 units (population). The main factors observed were taken from the financial statements. These are operating revenue, profit (loss), and indebtedness of the enterprise. Three hypotheses were tested by regression analysis, ANOVA, and Independent-Samples Median Test. In the research, we found that statistically significant factors of the price of a statutory audit due to the Slovenian Agency for Public Oversight are only the operating income of the audited enterprise. Over the past 40 years, studies have been conducted worldwide to determine audit fees, with a focus on English-speaking countries. This field of research is still in its infancy in Slovenia, and little research has been done on the determinants of the fees charged by the firms that exist here.

摘要

2007 年 8 月美国次级抵押贷款市场崩溃后爆发的全球金融危机对金融市场产生了重大影响。十年前，斯洛文尼亚面临金融和经济重大动荡的爆发，2017年该国GDP才恢复到危机前的水平。考虑到危机期间公司业绩在一定程度上恶化的事实，本文考察了选定因素对斯洛文尼亚大公司在 2010 年至 2014 年期间法定审计价格的影响。最终样本包括斯洛文尼亚每年有177家大型企业或共885个单位（人口）。观察到的主要因素取自财务报表。这些是营业收入、利润（亏损）、和企业的负债。通过回归分析、方差分析和独立样本中位数检验对三个假设进行了检验。在研究中，我们发现斯洛文尼亚公共监督局法定审计价格的统计显着因素仅仅是被审计企业的营业收入。在过去的 40 年中，全球范围内开展了确定审计费用的研究，重点是英语国家。这一研究领域在斯洛文尼亚仍处于起步阶段，对这里存在的公司收取的费用的决定因素进行的研究很少。我们发现，斯洛文尼亚公共监督局进行的法定审计价格的统计显着因素仅是被审计企业的营业收入。在过去的 40 年中，全球范围内开展了确定审计费用的研究，重点是英语国家。这一研究领域在斯洛文尼亚仍处于起步阶段，对这里存在的公司收取的费用的决定因素进行的研究很少。我们发现，斯洛文尼亚公共监督局进行的法定审计价格的统计显着因素仅是被审计企业的营业收入。在过去的 40 年中，全球范围内开展了确定审计费用的研究，重点是英语国家。这一研究领域在斯洛文尼亚仍处于起步阶段，对这里存在的公司收取的费用的决定因素进行的研究很少。