Problemy ustalania efektywności komitetów audytu - istniejący dorobek i kierunki dalszych badań

• Autorzy: Dorota Dobija

Warianty tytułu

Effectiveness of audit committees. Literature review and direction for further research

• Języki publikacji: PL

Abstrakty

Komitety audytu pełnią istotną rolę w ograniczaniu kosztów agencji powstałych w wyniku rozdzielenia się funkcji właściciela i zarządzającego zasobami zaangażowanymi w organizację. Ujawniane w ostatnich latach skandale korporacyjne przyczyniły się do konieczności zrewidowania roli rady nadzorczej/dyrektorów ze szczególnym uwzględnieniem komitetów audytu, których zadaniem jest nadzór nad sprawozdawczością finansową oraz współpraca z biegłym rewidentem i audytorem wewnętrznym. Postawiono przy tym pytanie dotyczące efektywności rad nadzorczych i komitetów audytu. Opracowanie prezentuje obecny dorobek z zakresu oceny efektywności komitetów audytu oraz przedstawia dalsze kierunki badań w tym zakresie. (abstrakt oryginalny)

EN

Audit committees play an important role in reducing the agency costs of an organization. The corporate financial reporting scandals of recent years have caused an increased interest in the role of supervisory boards/boards of directors and especially of audit committees, whose responsibities include overseeing corporate financial reporting. Audit committees are also responsible for the appointment of the external auditor. The paper presents a literature review related to the effectiveness of audit committees and discusses avenues for further research on audit committees in the context of the Polish corporate governance system. (original abstract)

Słowa kluczowe

PL

Efektywność; Mierniki efektywności; Rada nadzorcza; Audyt; Ocena efektywności; Komitet audytu

EN

Effectiveness; Effectiveness indicators; Supervisory board; Audit; Effectiveness evaluation; Audit committee

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2009
• Tom: 50
• Numer: nr 106
• Strony: 37--49

Twórcy

autor

Dorota Dobija

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