COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 83.98% | 78.49% | 78.53% | 70.72% | 66.42% | 81.97% | 79.87% | 74.96% | 73.96% | 63.58% | 61.12% | 73.96% |
2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 76.18% | 47.97% | 40.48% | 18.06% | 16.49% | 17.81% | 18.78% | 91.49% | 96.81% | 87.76% | 79.50% | 53.76% |
3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 75.91% | 74.84% | 73.18% | 72.21% | 72.65% | 55.97% | 53.37% | 48.72% | 50.78% | 50.32% | 49.18% | 61.56% |
4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 86.19% | 81.17% | 68.37% | 77.50% | 82.56% | 81.02% | 82.83% | 83.80% | 82.82% | 81.68% | 79.87% | 80.71% |
5). PRICEWATERHOUSECOOPERS S.A. | 74.83% | 58.47% | 64.00% | 79.04% | 86.71% | 78.69% | 76.92% | 68.69% | 70.16% | 82.98% | 78.68% | 74.47% |
6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 83.77% | 85.67% | 77.78% | 79.86% | 73.45% | 87.92% | 81.27% | 79.77% | 67.20% | 55.98% | 68.12% | 76.44% |
Average of Big 6 | 80.14% | 71.10% | 67.06% | 66.23% | 66.38% | 67.23% | 65.51% | 74.57% | 73.62% | 70.39% | 69.41% | 70.15% |
ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 61.18% | 52.68% | 52.89% | 57.71% | 43.09% | 41.77% | 47.28% | 47.25% | 49.21% | 50.11% | 56.42% | 50.87% |
ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 54.62% | 46.19% | 27.38% | 65.65% | 78.09% | 75.47% | 75.36% | 73.31% | 76.08% | 73.33% | 64.55% |
ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 90.21% | 74.71% | 76.79% | 60.33% | 46.14% | 42.96% | 28.49% | 67.30% | 70.65% | Ν/Α | 61.95% |
ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | 39.06% | 33.53% | 14.23% | 30.21% | 30.30% | 37.04% | 42.06% | 54.28% | 81.74% | Ν/Α | 40.27% |
AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 42.77% | 22.31% | 20.18% | 25.28% | 45.93% | 52.58% | Ν/Α | 34.84% |
AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | 86.29% | 64.10% | Ν/Α | 49.87% | 57.63% | 50.88% | 68.20% | 75.12% | Ν/Α | 64.58% |
AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | 15.95% | 68.66% | 84.01% | 76.61% | 65.62% | 32.50% | 28.35% | 60.21% | Ν/Α | 53.99% |
BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 113.48% | 152.94% | 109.95% | 130.62% | 138.13% | 91.87% | 81.17% | Ν/Α | 116.88% |
BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 85.10% | 70.09% | 59.48% | 52.32% | 80.76% | 86.30% | 81.25% | 80.27% | Ν/Α | 74.45% |
DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 83.56% | 81.58% | 78.60% | 85.00% | 88.74% | 116.38% | 215.44% | 218.08% | 188.54% | 214.18% | Ν/Α | 137.01% |
DFK PD AUDIT Α.Ε. | Ν/Α | 135.01% | Ν/Α | 134.66% | 88.69% | 88.46% | 87.36% | 88.03% | 87.63% | 85.96% | 87.12% | 98.10% |
FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 118.00% | 70.97% | 22.26% | 70.41% |
FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 75.82% | 91.69% | 73.15% | 77.32% | 90.94% | 81.71% | 83.40% | 90.79% | 104.56% | 120.32% | Ν/Α | 88.97% |
HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 54.82% | 66.54% | 75.99% | 58.65% | 63.34% | 58.75% | 58.60% | 34.40% | Ν/Α | Ν/Α | Ν/Α | 58.89% |
HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | 63.56% | 73.06% | 65.84% | 61.87% | 61.73% | 67.16% | 63.76% | 56.66% | 78.42% | Ν/Α | 65.78% |
IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 78.66% | 92.26% | 87.91% | 81.81% | 70.39% | Ν/Α | 82.21% |
KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 69.69% | 67.70% | 44.07% | 22.11% | 17.03% | 77.18% | 25.90% | 26.14% | 21.14% | 41.22% |
KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 39.36% | 42.17% | 42.35% | 32.48% | 21.37% | 18.86% | 23.69% | Ν/Α | 31.47% |
KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 89.30% | 67.99% | 60.52% | 59.68% | 55.06% | 52.10% | 47.24% | Ν/Α | 61.70% |
MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 58.21% | 55.29% | 51.75% | 51.12% | 50.07% | 42.20% | 38.89% | 53.89% | 52.03% | 92.60% | 84.94% | 57.36% |
METRON AUDITING Α.Ε. | 37.37% | 30.65% | 20.76% | 20.48% | 18.80% | 13.40% | 11.96% | 8.14% | 51.30% | 60.33% | Ν/Α | 27.32% |
MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 25.42% | 68.25% | 13.38% | 18.68% | 10.04% | 10.65% | 6.64% | 6.77% | 41.27% | 16.21% | Ν/Α | 21.73% |
NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 78.65% | 61.89% | 74.18% | 71.01% | 63.08% | 65.74% | 58.46% | 49.75% | 45.31% | 77.78% | 76.76% | 65.69% |
OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 75.51% | 70.46% | 61.48% | 44.26% | 34.66% | 27.43% | 75.54% | 70.01% | Ν/Α | 57.42% |
PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 87.05% | 86.60% | 87.32% | 85.28% | 81.80% | 81.78% | 77.44% | 78.60% | 82.94% | 85.86% | Ν/Α | 83.47% |
Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 67.56% | 43.51% | 35.16% | 23.18% | 8.22% | 11.69% | 10.60% | 8.41% | 7.19% | 23.97% | 40.70% | 25.47% |
RSM GREECE Α.Ε. | 73.78% | 62.83% | 62.91% | 63.01% | 59.37% | 55.68% | 56.21% | 54.61% | 47.84% | 54.95% | 40.95% | 57.47% |
SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 28.29% | 74.67% | 55.52% | 42.40% | 39.74% | Ν/Α | 48.12% |
TMS AUDITORS Α.Ε. | Ν/Α | 84.13% | 76.78% | 75.82% | 86.54% | 84.08% | 92.78% | 95.21% | 75.50% | 77.12% | 79.73% | 82.77% |
UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 64.45% | 89.11% | 58.12% | 62.12% | 57.29% | 48.86% | 40.39% | 34.77% | 46.09% | 47.83% | Ν/Α | 54.90% |
ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | 12.14% | Ν/Α | 0.00% | 52.66% | 56.32% | 58.97% | 70.58% | 64.36% | Ν/Α | 45.00% |
ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 79.87% | 86.28% | 86.20% | 85.53% | 86.08% | 85.00% | 82.72% | 85.94% | 86.10% | 78.82% | 84.25% |
ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 72.03% | 62.30% | 54.12% | 52.86% | 47.71% | 41.44% | 37.36% | 35.93% | 57.41% | 60.07% | Ν/Α | 52.12% |
ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 66.72% | 62.20% | 48.18% | 59.69% | 35.03% | 56.22% | 39.33% | 30.65% | 43.44% | 38.51% | 24.58% | 45.87% |
ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | 69.59% | 68.41% | 88.75% | 88.42% | 85.93% | 84.53% | 80.23% | 77.40% | 82.81% | 86.64% | Ν/Α | 81.27% |
ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 50.48% | 92.34% | 84.05% | 78.60% | 70.25% | 65.29% | 64.23% | 57.67% | 82.68% | 82.93% | Ν/Α | 72.85% |
Average of Rest | 64.17% | 70.54% | 60.52% | 65.07% | 59.61% | 56.88% | 61.03% | 59.41% | 65.26% | 69.44% | 57.23% | 62.65% |
AVERAGE | 68.53% | 70.65% | 61.67% | 65.26% | 60.68% | 58.40% | 61.69% | 61.63% | 66.48% | 69.57% | 61.29% | 64.17% |
Difference Big 6—Rest of Sample | 11.62% | 0.45% | 5.38% | 0.97% | 5.70% | 8.83% | 3.82% | 12.94% | 7.14% | 0.81% | 8.12% | 5.98% |