Empirical research on the external audit of banks in Serbia | Zendy

Biljana Jovković | Zendy; Snežana Ljubisavljević | Zendy; Vladimir Obradović | Zendy

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Empirical research on the external audit of banks in Serbia

Author(s) -

Biljana Jovković,

Snežana Ljubisavljević,

Vladimir Obradović

Publication year - 2012

Publication title -

economic annals

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.148

H-Index - 12

eISSN - 1820-7375

pISSN - 0013-3264

DOI - 10.2298/eka1294041j

Subject(s) - audit , accounting , sample (material) , business , questionnaire , point (geometry) , empirical research , sociology , social science , mathematics , statistics , chemistry , geometry , chromatography

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

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