IDEAS home Printed from https://ideas.repec.org/a/vrs/seejeb/v4y2009i2p57-70n6.html
   My bibliography  Save this article

Internal and External Supervisory Mechanisms in Corporate Governance

Author

Listed:
  • Tipurić Darko
  • Tušek Boris

    (Faculty of Economics and Business, University of Zagreb)

  • Filipović Davor

    (Proventus strategije d.o.o. Zagreb)

Abstract

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.

Suggested Citation

  • Tipurić Darko & Tušek Boris & Filipović Davor, 2009. "Internal and External Supervisory Mechanisms in Corporate Governance," South East European Journal of Economics and Business, Sciendo, vol. 4(2), pages 57-70, November.
  • Handle: RePEc:vrs:seejeb:v:4:y:2009:i:2:p:57-70:n:6
    DOI: 10.2478/v10033-009-0015-2
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/v10033-009-0015-2
    Download Restriction: no

    File URL: https://libkey.io/10.2478/v10033-009-0015-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:seejeb:v:4:y:2009:i:2:p:57-70:n:6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.