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Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective

Author

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  • Dobija Dorota

    (Kozminski University, Jagiellonska 59 St., 03-301Warsaw)

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.

Suggested Citation

  • Dobija Dorota, 2019. "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(3), pages 28-54, September.
    • Handle: 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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    References listed on IDEAS

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    More about this item

    Keywords

    audit committee; external auditors; corporate governance reforms; audit; Poland;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other

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