PL EN


2014 | XCI (91)/2 | 223-239
Article title

Wynagrodzenia biegłych rewidentów polskich banków giełdowych

Content
Title variants
EN
Auditor fees in Polish listed banks
Languages of publication
PL
Abstracts
EN
The paper concerns the issue of auditor fees and it presents the analysis of the auditors of Polish listed banks in the years 2009–2012. The study confirms the rule that the audit is primarily made by the entities with the largest market reputation and specialization in banking industry (“Big Four” firms). Total value of the remuneration of the auditor is dependent primarily on the size of the bank group (the number of consolidated entities), as well as the size of the bank in financial terms (equity and net income). The degree of use of the additional services varies greatly between banks. Entities that do not ordered additional services from their auditors (except audit and review of financial statements), pay higher fees for the audit. Thus, the analysis – despite its limitations – confirmed many observations made in the literature.
Year
Volume
Pages
223-239
Physical description
Dates
published
2014
Contributors
References
  • Akty prawne:
  • Rozporządzenie Ministra Finansów z dn. 19 lutego 2009 r. w sprawie informacji bieżących i okresowych przekazywanych przez emitentów papierów wartościowych oraz warunków uznawania za równoważne informacji wymaganych przepisami prawa państwa niebędącego państwem członkowskim (Dz.U. Nr 33, poz. 259, ze zm.).
  • Ustawa z dn. 29 sierpnia 1997 r. Prawo bankowe (Dz.U. z 2012 r. poz. 1376, ze zm.).
  • Ustawa z dn. 29 września 1994 r. o rachunkowości (Dz.U. z 2013 r., poz. 330, ze zm.).
  • Ustawa z dn. 7 maja 2009 r. o biegłych rewidentach i ich samorządzie, podmiotach uprawnionych do badania sprawozdań finansowych oraz o nadzorze publicznym (Dz.U. Nr 77, poz. 649, ze zm.).
  • Opracowania:
  • Craswell A.T., Francis J.R., Taylor S.L., Auditor brand name reputations and industry specializations, Journal of Accounting and Economics 1995/20/3.
  • DeAngelo L. E., Auditor size and audit quality, Journal of Accounting and Economics 1981/3/3.
  • Du Plessis J.J., Hargovan A., Bagaric M., Principles of contemporary corporate governance, Cambridge University Press, New York 2011.
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  • Wysocki P., Corporate compensation policies and audit fees, Journal of Accounting and Economics 2010/49/1–2.
  • Dokumenty:
  • BCBS, External audit quality and banking supervision, December 2008.
  • Komisja Nadzoru Bankowego, Rekomendacja L z dnia 7 listopada 2001 r. dotycząca roli biegłych rewidentów w procesie nadzoru nad bankami, NBP, Warszawa 2001.
  • Strony internetowe:
  • IFAC, KIBR, Kodeks etyki zawodowych księgowych, lipiec 2009, www.kibr.org.pl/pl/etyka; stan na dzień 30.12.2013 r.
Document Type
Publication order reference
Identifiers
ISSN
0081-6841
YADDA identifier
bwmeta1.element.desklight-e664ebce-01ed-46f3-b029-57b299accc26
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