Pregled bibliografske jedinice broj: 757050
The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions
The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions // International Journal of Social, Education, Economics and Management Engineering, 9 (2015), 4; 831-835 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 757050 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions
Autori
Vuko, Tina ; Maretić, Marija ; Čular, Marko
Izvornik
International Journal of Social, Education, Economics and Management Engineering (1307-6892) 9
(2015), 4;
831-835
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
Corporate Governance; Audit Committee; Financial
Sažetak
The aim of this study is to analyze the role and effectiveness of internal mechanism (audit committee) of corporate governance on credit institutions performance in Croatia. Based on research objective, sample of 78 credit institutions listed on Zagreb Stock Exchange, from 2007 to 2012, has been collected and efficiency index of audit committee (EIAC) has been created. Based on the sample and created EIAC, conclusions are as follows: audit committees of credit institutions have medium efficiency, based on EIAC measurement ; there is a significant difference in audit committee effectiveness, in observed period ; there is no positive relationship between audit committee effectiveness and credit institution performance ; there is a significant difference between level of audit committee effectiveness and audit firm type. Future research should contain increased number of elements in EIAC creation and increased sample, for all obligators who need to establish audit committee.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
