Rola komitetów audytu w komunikacji finansowej: doświadczenia z sektora bankowego w Polsce
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THE ROLE OF AUDIT COMMITTEE IN THE COMPANY’S FINANCIAL COMMUNICATIONS: EVIDENCE FROM BANKING SECTOR
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The aim of the study is to analyze what was the role of audit committee in the financial communication based on the data gathered from banks listed on Warsaw Stock Exchange. The results show that audit committees in banks are not yet engaged in the process of financial communication. However, they oversee the process of preparation of financial statements, accounting methods, and management board’s assumptions provided that has financial expertise.
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