Audit Committee Formation: The Case of Poland

Puławska Karolina (), Dobija Dorota (), Piotrowska Katarzyna () and Kravchenko Grygorii ()
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Puławska Karolina: Kozminski University, 59 Jagiellonska St., 03-301Warsaw
Dobija Dorota: Kozminski University, 59 Jagiellonska St., 03-301Warsaw
Piotrowska Katarzyna: Kozminski University, 59 Jagiellonska St., 03-301Warsaw
Kravchenko Grygorii: Kozminski University, 59 Jagiellonska St., 03-301Warsaw

Journal of Management and Business Administration. Central Europe, 2021, vol. 29, issue 2, 169-212

Abstract: 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.

Keywords: audit committee; emerging European economy; supervisory board; ownership; board characteristics (search for similar items in EconPapers)
JEL-codes: M19 M41 M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:29:y:2021:i:2:p:169-212:n:5

DOI: 10.7206/cemj.2658-0845.50

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