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2009 | 4 | 2 | 57-70
Article title

Internal and External Supervisory Mechanisms in Corporate Governance

Title variants
Languages of publication
EN
Abstracts
EN
Good corporate governance depends on well balanced relations between supervisory mechanisms in the corporate governance process. Relations between the supervisory board, as the internal supervisory mechanism, and external auditing, as the external supervisory mechanism, are crucial for the development of good corporate governance practice. This paper focuses on analyzing the relationship between the supervisory board and external auditing in order to determine the current state of that relationship in the Republic of Croatia and to determine possible guidelines for improving the relationship between the supervisory board and external auditing in practice. In addition, this study analyzes the relationship between the supervisory board and external auditing, which could lead to the maximum efficiency of both the supervisory board and external auditing and tests that relationship in practice using publicly traded companies in Croatia. This study also analyzes the impact of the audit committee on the efficiency of the supervisory board and external auditing.
Publisher
Year
Volume
4
Issue
2
Pages
57-70
Physical description
Dates
published
2009-11-01
online
2011-06-13
Contributors
  • Faculty of Economics and Business, University of Zagreb
author
  • Faculty of Economics and Business, University of Zagreb
  • Proventus strategije d.o.o. Zagreb
References
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Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.doi-10_2478_v10033-009-0015-2
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