Audit Committee Formation: The Case of Poland

Central European Management Journal

Dobija Dorota¹  Puławska Karolina¹  Piotrowska Katarzyna¹  Kravchenko Grygorii¹ 

[1] Kozminski University, 59 Jagiellonska St., 03-301Warsaw;

关键词: audit committee;    emerging european economy;    supervisory board;    ownership;    board characteristics;    m19;    m41;    m42;   

DOI  :  10.7206/cemj.2658-0845.50

来源: DOAJ

【 摘 要 】

Purpose: This study investigates the determinants of audit committee (AC) formation in a semi-mandatory setting of a European economy, in which ownership and control are predominantly in the hands of families and business groups, and the voluntary practice of forming an AC has not been widely accepted.

【 授权许可】

Unknown