COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 103.62% | 111.67% | 105.91% | 123.56% | 132.16% | 120.46% | 129.19% | 163.71% | 164.07% | 193.45% | 247.37% | 145.02% |
2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 240.14% | 366.92% | 452.74% | 531.51% | 586.57% | 545.65% | 514.47% | 162.99% | 139.40% | 163.52% | 173.06% | 352.45% |
3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 170.77% | 182.75% | 182.74% | 179.14% | 176.00% | 239.46% | 250.61% | 242.89% | 209.77% | 192.14% | 197.05% | 202.12% |
4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 118.19% | 126.20% | 161.83% | 140.78% | 131.46% | 127.31% | 121.57% | 117.49% | 114.91% | 135.02% | 128.64% | 129.40% |
5). PRICEWATERHOUSECOOPERS S.A. | 121.64% | 174.77% | 163.00% | 124.44% | 112.74% | 127.79% | 132.03% | 195.13% | 193.42% | 125.79% | 186.57% | 150.67% |
6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 122.93% | 116.79% | 128.41% | 125.34% | 138.01% | 111.42% | 120.30% | 123.05% | 143.05% | 165.70% | 148.06% | 131.19% |
Average of Big 6 | 146.22% | 179.85% | 199.11% | 204.13% | 212.82% | 212.02% | 211.36% | 167.54% | 160.77% | 162.60% | 180.12% | 185.14% |
ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 171.29% | 184.28% | 174.97% | 173.87% | 254.52% | 311.03% | 261.76% | 266.76% | 259.68% | 256.05% | 218.05% | 230.21% |
ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 182.79% | 215.78% | 432.99% | 158.93% | 131.18% | 135.32% | 135.83% | 138.23% | 157.89% | 149.16% | 183.81% |
ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 110.36% | 133.43% | 129.18% | 164.87% | 214.74% | 229.56% | 347.03% | 147.52% | 140.48% | Ν/Α | 179.68% |
ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | 220.36% | 241.12% | 583.56% | 301.56% | 299.81% | 234.56% | 206.35% | 202.44% | 116.98% | Ν/Α | 267.41% |
AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 219.68% | 437.74% | 489.71% | 393.71% | 217.08% | 190.19% | Ν/Α | 324.68% |
AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | 115.89% | 156.47% | Ν/Α | 198.25% | 154.98% | 183.05% | 141.90% | 130.53% | Ν/Α | 154.44% |
AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | 541.99% | 141.79% | 120.64% | 133.85% | 153.03% | 320.51% | 378.55% | 171.70% | Ν/Α | 245.26% |
BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 67.67% | 37.28% | 70.17% | 38.30% | 48.61% | 95.96% | 97.26% | Ν/Α | 65.04% |
BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 102.29% | 151.75% | 185.50% | 225.93% | 124.16% | 114.05% | 123.70% | 122.16% | Ν/Α | 143.69% |
DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 134.84% | 146.19% | 184.05% | 179.87% | 173.73% | 105.03% | 22.88% | 27.02% | 38.25% | 30.32% | Ν/Α | 104.22% |
DFK PD AUDIT Α.Ε. | Ν/Α | 75.22% | Ν/Α | 60.27% | 91.18% | 109.48% | 111.63% | 108.98% | 117.40% | 123.36% | 120.46% | 102.00% |
FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 84.75% | 113.36% | 333.74% | 177.28% |
FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 131.89% | 99.38% | 125.66% | 121.79% | 104.90% | 135.42% | 133.10% | 120.42% | 98.73% | 84.25% | Ν/Α | 115.55% |
HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 181.30% | 150.75% | 175.39% | 194.82% | 177.45% | 188.66% | 425.34% | 298.61% | Ν/Α | Ν/Α | Ν/Α | 224.04% |
HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | 155.28% | 136.09% | 150.38% | 159.82% | 163.86% | 152.40% | 158.39% | 184.94% | 129.95% | Ν/Α | 154.57% |
IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 86.17% | 89.87% | 97.55% | 110.88% | 130.58% | Ν/Α | 103.01% |
KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 206.89% | 214.34% | 393.20% | 649.96% | 1029.60% | 144.01% | 572.80% | 620.03% | 746.07% | 508.54% |
KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 227.74% | 218.80% | 215.10% | 298.84% | 431.75% | 503.43% | 407.44% | Ν/Α | 329.01% |
KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 104.80% | 141.90% | 159.93% | 160.37% | 178.11% | 188.68% | 209.49% | Ν/Α | 163.32% |
MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 175.16% | 181.01% | 189.02% | 194.75% | 201.10% | 234.89% | 254.28% | 172.08% | 204.03% | 146.77% | 169.11% | 192.93% |
METRON AUDITING Α.Ε. | 264.22% | 324.00% | 478.38% | 485.99% | 529.99% | 743.84% | 833.79% | 1225.29% | 189.81% | 176.95% | Ν/Α | 525.23% |
MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 395.74% | 146.07% | 808.00% | 587.08% | 1301.82% | 1292.83% | 2633.37% | 2452.93% | 263.23% | 789.67% | Ν/Α | 1067.07% |
NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 149.97% | 151.40% | 121.08% | 123.06% | 136.35% | 125.64% | 131.27% | 201.05% | 235.11% | 293.00% | 142.42% | 164.58% |
OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 131.97% | 141.59% | 161.94% | 225.20% | 287.64% | 363.73% | 132.05% | 142.58% | Ν/Α | 198.34% |
PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 132.26% | 115.58% | 114.94% | 118.11% | 127.23% | 128.40% | 144.21% | 149.79% | 149.80% | 149.23% | Ν/Α | 132.96% |
Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 157.11% | 229.73% | 284.31% | 431.41% | 1184.32% | 846.05% | 938.07% | 1167.58% | 1348.91% | 401.23% | 235.77% | 656.77% |
RSM GREECE Α.Ε. | 129.58% | 153.24% | 152.31% | 153.20% | 163.43% | 174.44% | 180.76% | 186.32% | 214.44% | 187.91% | 240.05% | 175.97% |
SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 353.48% | 133.92% | 194.82% | 254.58% | 220.26% | Ν/Α | 231.41% |
TMS AUDITORS Α.Ε. | Ν/Α | 110.73% | 120.49% | 122.50% | 109.23% | 115.01% | 86.19% | 83.95% | 123.55% | 174.05% | 132.54% | 117.82% |
UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 132.28% | 109.28% | 177.48% | 183.07% | 209.39% | 260.60% | 344.26% | 426.68% | 408.31% | 384.72% | Ν/Α | 263.61% |
ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | 740.97% | Ν/Α | Ν/Α | 189.90% | 177.56% | 165.85% | 186.10% | 151.04% | Ν/Α | 268.57% |
ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ "AUDIT SERVICES" Α.Ε. | Ν/Α | 122.86% | 339.69% | 681.36% | 740.74% | 580.52% | 689.18% | 495.05% | 453.63% | 302.45% | 247.68% | 465.32% |
ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 136.07% | 155.75% | 181.71% | 189.03% | 209.79% | 242.11% | 269.98% | 279.67% | 216.98% | 197.20% | Ν/Α | 207.83% |
ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 178.13% | 173.35% | 205.21% | 165.68% | 387.32% | 198.58% | 249.75% | 320.82% | 241.15% | 270.79% | 418.00% | 255.34% |
ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | 140.19% | 140.92% | 141.69% | 180.59% | 144.01% | 142.94% | 151.33% | 163.94% | 151.47% | 150.23% | Ν/Α | 150.73% |
ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 212.19% | 108.00% | 119.20% | 127.50% | 146.36% | 159.91% | 163.44% | 182.41% | 130.04% | 135.70% | Ν/Α | 148.47% |
Average of Rest | 176.39% | 154.20% | 237.86% | 225.04% | 279.26% | 281.45% | 340.41% | 337.51% | 243.09% | 214.45% | 262.75% | 250.22% |
AVERAGE | 168.16% | 159.50% | 231.02% | 221.65% | 268.48% | 271.29% | 321.53% | 312.63% | 231.04% | 206.86% | 235.21% | 238.85% |
Difference Big 6—Rest of Sample | −17.11% | 16.64% | −16.29% | −9.29% | −23.79% | −24.67% | −37.91% | −50.36% | −33.86% | −24.18% | −31.45% | −22.93% |