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2011 | 64 | nr 120 | 25--37
Tytuł artykułu

Audyting jako element ładu korporacyjnego

Autorzy
Warianty tytułu
Auditing as an Element of Corporate Governance System
Języki publikacji
PL
Abstrakty
W artykule przedstawiono audyting jako ważny element ładu korporacyjnego. Audyting upowszechnił się nie z powodu wysiłków regulacyjnych podjętych po skandalach korporacyjnych, ale dlatego, że jest naturalnym narzędziem kontroli i monitorowania zachowań menedżerów. W artykule zaprezentowano także alternatywne teorie wyjaśniające istotę audytingu w społeczeństwie i przedstawiono wyniki dotychczasowych badań na temat postrzegania zmian w ładzie korporacyjnym przez audytorów. (abstrakt oryginalny)
EN
This article argues that auditing is not merely a technical tool for verification of financial statements but a very important element of the efficient governance system. Auditing has emerged not as a response of regulatory bodies to financial and corporate scandals but as a natural method of control and a monitoring tool of managerial actions. The paper also discusses alternative theories which can be useful in explaining the role of auditing in society and provides an overview of published research on the auditors’ perception of the recent corporate governance reforms. (original abstract)
Rocznik
Tom
64
Numer
Strony
25--37
Opis fizyczny
Twórcy
  • Akademia Leona Koźmińskiego w Warszawie
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171197669

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