文章基本信息

标题：EMPIRICAL EVIDENCE ABOUT THE RELATIONSHIP BETWEEN EXTERNAL AUDITING AND THE SUPERVISORY BOARD IN THE REPUBLIC OF CROATIA
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作者：Tušek, Boris ; Filipović, Davor ; Pokrovac, Ivana 等
期刊名称：Ekonomski Pregled
印刷版ISSN：0424-7558
出版年度：2009
卷号：60
期号：1-2
页码：3-27
出版社：Croatian Economic Association
摘要：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.
关键词：supervisory board; audit committee; corporate governance; external auditing