Naslov
Empirical evidence about the relationship between external auditing and the supervisory board in the Republic of Croatia

Autori
Tušek, Boris ; Filipović, Davor ; Pokrovac, Ivana

Izvornik
Ekonomski pregled : mjesečnik Hrvatskog društva ekonomista Zagreb (0424-7558) 60 (2009); 3-27

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, izvorni znanstveni rad, znanstveni

Ključne riječi
Nadzorni odbor; revizijski odbor; korporativno upravljanje; eksterna revizija
(Supervisory board; audit committee; corporate governance; external auditing)

Sažetak
Analyzing the impact of the audit committee on efficiency of external auditing and the supervisory board is the main focus of this paper. Based on the conducted empirical research, by way of surveying, the developed hypothesis, which states that the audit committee, as a subcommittee of the supervisory board, has a direct impact on higher efficiency of both external auditing, and the supervisory board, is being tested. Additionally, basic roles of the supervisory board and the audit committee, and theoretically relevant and methodological aspects of external auditing will also be analyzed

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA