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Audit Committee Formation: The Case of Poland

Author

Listed:
  • 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)

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.

Suggested Citation

  • Puławska Karolina & Dobija Dorota & Piotrowska Katarzyna & Kravchenko Grygorii, 2021. "Audit Committee Formation: The Case of Poland," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(2), pages 169-212, June.
    • Handle: 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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    References listed on IDEAS

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    More about this item

    Keywords

    audit committee; emerging European economy; supervisory board; ownership; board characteristics;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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