Original scientific paper

EMPIRICAL EVIDENCE ABOUT THE RELATIONSHIP BETWEEN EXTERNAL AUDITING AND THE SUPERVISORY BOARD IN THE REPUBLIC OF CROATIA

Boris Tušek
Davor Filipović
Ivana Pokrovac

Abstract

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.

Keywords

supervisory board; audit committee; corporate governance; external auditing

Hrčak ID:

32921

URI

https://hrcak.srce.hr/32921

Publication date:

15.2.2009.

Article data in other languages: croatian

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