Ekonomski pregled, Vol. 60 No. 1-2, 2009.
Izvorni znanstveni članak
EMPIRICAL EVIDENCE ABOUT THE RELATIONSHIP BETWEEN EXTERNAL AUDITING AND THE SUPERVISORY BOARD IN THE REPUBLIC OF CROATIA
Boris Tušek
Davor Filipović
Ivana Pokrovac
Sažetak
Analyzing the impact of the audit committee on effi ciency of external
auditing and the supervisory board is the main focus of this paper. Based on the conducted empirical research, by way of surveying, the developed hypothesis, which states that the audit committee, as a subcommittee of the supervisory board, has a direct impact on higher efficiency of both external auditing, and the supervisory board, is being tested. Additionally, basic roles of the supervisory board and the audit committee, and theoretically relevant and methodological aspects of external auditing will also be analyzed.
Ključne riječi
supervisory board; audit committee; corporate governance; external auditing
Hrčak ID:
32921
URI
Datum izdavanja:
15.2.2009.
Posjeta: 2.824 *