Audit Committees in Corporate Governance: Selected Issues in the Czech Environment

Jaroslava Roubíčková () and Robert Jurka ()
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Jaroslava Roubíčková: University of Economics, Prague
Robert Jurka: University of Economics, Prague

Chapter Chapter 42 in New Trends in Finance and Accounting, 2017, pp 453-460 from Springer

Abstract: Abstract This paper deals with the selected issues of the audit committee in corporate governance and with tax aspects of remunerations received by member of audit committee. Audit committees and regulation of their activities have in the past few years undergone a number of significant changes. The legislation in the Czech Republic is subject to the obligation to incorporate the relevant European Union legislation within the framework of local laws.

Keywords: Audit committee; Public interest entities; Taxation of remuneration for member of audit committee (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_42

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DOI: 10.1007/978-3-319-49559-0_42

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