Wynagrodzenia biegłych rewidentów polskich banków giełdowych

• Autorzy: Monika Marcinkowska

Warianty tytułu

Auditor Fees in Polish Listed Banks

• Języki publikacji: PL

Abstrakty

Celem artykułu jest analiza wynagrodzeń audytorów polskich banków giełdowych. Na podstawie zaprezentowanych wyników badań empirycznych, dostępnych w literaturze przedmiotu, podjęta zostanie próba weryfikacji niektórych hipotez stawianych przez badaczy. (fragment tekstu)

EN

The paper concerns the issue of auditor fees and it presents the analysis of the auditors of Polish listed banks in the years 2009-2012. The study confirms the rule that the audit is primarily made by the entities with the largest market reputation and specialization in banking industry ("Big Four" firms). Total value of the remuneration of the auditor is dependent primarily on the size of the bank group (the number of consolidated entities), as well as the size of the bank in financial terms (equity and net income). The degree of use of the additional services varies greatly between banks. Entities that do not ordered additional services from their auditors (except audit and review of financial statements), pay higher fees for the audit. Thus, the analysis - despite its limitations - confirmed many observations made in the literature. (original abstract)

Słowa kluczowe

PL

Banki akcyjne; Audyt; Biegli rewidenci; Wynagrodzenia

EN

Joint-stock banks; Audit; Authorized auditors; Remuneration

• Czasopismo: Studia Prawno-Ekonomiczne
• Rocznik: 2014
• Tom: 91
• Numer: cz.2
• Strony: 223--239

Twórcy

autor

Monika Marcinkowska

• Uniwersytet Łódzki

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