Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective
Dobija Dorota ()
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Dobija Dorota: Kozminski University, Jagiellonska 59 St., 03-301Warsaw
Journal of Management and Business Administration. Central Europe, 2019, vol. 27, issue 3, 28-54
Abstract:
Purpose: The paper examines auditors’ experiences with corporate governance (CG) in general and audit committees (ACs) in particular in the setting of a Polish two-tier board system and a capital market characterized by high ownership concentration, which therefore extends the research on CG practices of an economy beyond the well-researched Anglo-American model.
Keywords: audit committee; external auditors; corporate governance reforms; audit; Poland (search for similar items in EconPapers)
JEL-codes: G39 M10 M42 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:27:y:2019:i:3:p:28-54:n:2
DOI: 10.7206/cemj.2658-0845.2
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