Pregled bibliografske jedinice broj: 385102
External auditing and audit committee as mechanisms in corporate governance
External auditing and audit committee as mechanisms in corporate governance // 4th International Conference An Enterprise Odyssey: Tourism - Governance and Entrepreneurship, 2008
Cavtat, Hrvatska, 2008. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 385102 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
External auditing and audit committee as mechanisms in corporate governance
Autori
Filipović, Davor ; Filipović, Ivica
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
4th International Conference An Enterprise Odyssey: Tourism - Governance and Entrepreneurship, 2008
/ - , 2008
Skup
4th International Conference An Enterprise Odyssey: Tourism - Governance and Entrepreneurship
Mjesto i datum
Cavtat, Hrvatska, 11.06.2008. - 14.06.2008
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
External auditing; audit committee; corporate governance; supervisory board
Sažetak
There are various mechanisms that ensure corporate governance efficiency. Along with legislation and other control mechanisms which are used by participants in corporate governance (shareholders, creditors, etc.), external auditing and audit committees, as a subcommittee of the supervisory board, are gaining more importance in everyday practice. Even though the role of external auditing and audit committees can be more active they have become an inseparable part of good corporate governance. Due to the increasing importance of external auditing and audit committees in ensuring corporate governance efficiency, this paper examines the impact of the audit committee on higher efficiency of both external auditing and the supervisory boards.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
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