Naslov
Impact of the Audit Committee on Higher Efficiency of External Auditing and the Supervisory Board

Autori
Filipović, Davor ; Tušek, Boris ; Pokrovac Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Western Decision Sciences Institute, Thirty-Eight Annual Meeting, 2009 / - , 2009

Skup
Western Decision Sciences Institute, Thirty-Eight Annual Meeting

Mjesto i datum
Kauai (HI), Sjedinjene Američke Države, 07.04.2009. - 11.04.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Korporativno upravljanje; nadzorni odbor; revizijski odbor.
(Corporate governance; supervisory board; audit committee)

Sažetak
This paper focuses on analyzing the relationship between external auditing and the supervisory board in order to determine the current state of that relationship in the Republic of Croatia, as well as attempts to suggest possible guidelines for improving that relationship in the business practices of Croatian publicly traded companies. The research presented also analyzes the impact of the audit committee on higher efficiency of external auditing and the supervisory board. 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