Nagrajevanje revizorjev v revizijskih podjetjih

Adam, Veronika

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Title:	Nagrajevanje revizorjev v revizijskih podjetjih
Authors:	ID Adam, Veronika (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Adam_Veronika_2026.pdf (1,28 MB) MD5: E98380C7CC31B2C710E575FAE4505F0E
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava nagrajevanje revizorjev v revizijskih podjetjih. Namen diplomskega dela je bil preučiti, kakšno je nagrajevanje revizorjev, revizijskih partnerjev in drugih izvajalcev revidiranja ter ali v revizijskih podjetjih obstajajo različni sistemi nagrajevanja. Raziskava se je osredotočila na povezavo med sistemi nagrajevanja, vedenjem in motivacijo zaposlenih, na vpliv nagrajevanja na strokovno neodvisnost in kakovost revizijskega dela ter na vprašanje možnih razlik v nagrajevanju med revizorji in revizorkami. Diplomsko delo je temeljilo na pregledni raziskavi, saj smo proučevano tematiko obravnavali na podlagi pregleda domače in predvsem tuje znanstvene ter strokovne literature. V drugem poglavju smo predstavili revizijska podjetja, revizorje, revizijske ekipe in revizijske partnerje. V tretjem poglavju smo obravnavali pomen nagrajevanja, oblike sistemov nagrajevanja, njihove prednosti, slabosti in tveganja ter dejavnike, ki vplivajo na njihovo oblikovanje. V četrtem poglavju smo predstavili nagrajevanje različnih izvajalcev revidiranja, v petem pa proučili možne neenakosti v nagrajevanju revizorjev in revizork. Na podlagi pregleda literature smo ugotovili, da imajo sistemi nagrajevanja v revizijskih podjetjih pomemben vpliv na vedenje, motivacijo in ravnanje zaposlenih. Ugotovili smo tudi, da lahko sistemi nagrajevanja, ki so premočno povezani s poslovnimi rezultati, prihodki ali komercialnimi interesi, povečajo tveganja za oslabitev neodvisnosti, poklicne nezaupljivosti in kakovosti revizijskega dela. Poleg tega se nagrajevanje pomembno razlikuje med posameznimi skupinami izvajalcev revidiranja, saj je povezano s stopnjo odgovornosti, položajem v organizacijski strukturi in vplivom posameznika na poslovanje revizijskega podjetja. Prvo hipotezo, da sistemi nagrajevanja pomembno vplivajo na vedenje in motivacijo revizorjev, smo potrdili. Prav tako smo potrdili drugo hipotezo, da lahko nagrajevanje revizorjev, ki temelji na poslovnih rezultatih revidiranih podjetij oziroma na širših poslovnih učinkih, negativno vpliva na revizijsko delo. Tretje hipoteze, da v povprečju obstajajo razlike med revizorji in revizorkami v nagrajevanju ob enaki kakovosti opravljanja revidiranja, pa na podlagi preučene literature nismo mogli potrditi.
Keywords:	Revidiranje, revizijsko podjetje, revizijski partner, ključni revizijski partner, revizijska ekipa, nagrajevanje, sistem nagrajevanja, plačilo revizorju, plačilo partnerja, finančne spodbude.
Place of publishing:	Maribor
Publisher:	V. Adam]
Year of publishing:	2026
PID:	20.500.12556/DKUM-99262
UDC:	331.101.3:657.6
COBISS.SI-ID:	290190339
Publication date in DKUM:	07.09.2026
Views:	101
Downloads:	8
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	10.08.2026

Secondary language

Language:	English
Title:	Remuneration of auditors in audit firms
Abstract:	The thesis examines the remuneration of auditors in audit firms. The purpose of the thesis was to analyse the remuneration of auditors, audit partners, and other audit practitioners and to determine whether different remuneration systems exist in audit firms. The research focused on the relationship between remuneration systems and the behaviour and motivation of employees, on the impact of remuneration on professional independence and the quality of audit work, and on the issue of possible differences in remuneration between male and female auditors. The thesis was based on a review study, as the topic was examined through a review of domestic and especially foreign scientific and professional literature. The second chapter presented audit firms, auditors, audit teams, and audit partners. The third chapter discussed the importance of remuneration, the forms of remuneration systems, their advantages, disadvantages, and risks, as well as the factors influencing their design. The fourth chapter presented the remuneration of different audit practitioners, while the fifth chapter examined possible inequalities in the remuneration of male and female auditors. Based on the literature review, it was found that remuneration systems in audit firms have a significant impact on the behaviour, motivation, and conduct of employees. It was also found that remuneration systems that are too strongly linked to business performance, revenue, or commercial interests may increase the risk of weakened independence, professional scepticism, and the quality of audit work. In addition, remuneration differs significantly among individual groups of audit practitioners, as it is connected with the level of responsibility, position in the organizational structure, and the individual’s influence on the performance of the audit firm. The first hypothesis, stating that remuneration systems significantly affect the behaviour and motivation of auditors, was confirmed. The second hypothesis, stating that remuneration of auditors based on the business performance of audited companies or broader business effects may negatively affect audit work, was also confirmed. However, the third hypothesis, stating that there are on average differences in remuneration between male and female auditors despite equal quality of audit work, could not be confirmed on the basis of the reviewed literature.
Keywords:	Auditing, audit firm, audit partner, auditor-in-charge, audit team, remuneration, compensation system, auditor remuneration, partner compensation, financial incentives.

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