2026-05-05T19:16:40.010Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:1:11742 2025-12-10T10:27:22Z 1

Assessing the Market Share of Audit Firms in the Republic of Serbia 2025 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/11742 https://portal.finiz.singidunum.ac.rs/Media/files/2025/FINIZ-2025.pdf I. Golubović V. Mizdraković J. Arsić With the increasing number of entities and entrepreneurs in the Republic of Serbia required by law to undergo external audits of their financial statements, the demand for auditors and audit firms has steadily grown. This trend has been further accelerated by the depreciation of the domestic currency, rising inflation, and increased foreign investment, all of which have led to higher business revenues. In response, new domestic audit firms have been established, and international firms - including members of the Big Four - have entered the Serbian market. The continued growth in the number of audit firms has played a significant role in shaping the current structure of the auditing market. This paper aims to assess the present state of the audit firm market in Serbia, analyse market shares, and examine the type of market structure that exists. In addition, the paper offers insights into potential future developments based on available financial and industry data. conferenceObject 3 9 DOI: 10.15308/finiz-2025-3-9 International Scientific Conference FINIZ, Singidunum University