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Istraå½Ivanje Odnosa Upravljaäœkih Struktura I Eksterne Revizije U Korporativnom Upravljanju

Author

Listed:
  • Mario Filipović

    (BDO Hrvatska d.o.o.)

Abstract

Kvalitetna komunikacija eksternih revizora s upravljaÄ kim strukturama od iznimne je važnosti za uÄ inkovito poslovanje kreditnih institucija. Stoga se nameće pitanje može li se oblikovanjem modela odnosa eksternih revizora i upravljaÄ kih struktura kreditne institucije unaprijediti rad eksterne revizije, s jedne strane te upravljaÄ kih struktura kreditne institucije, s druge strane. Doprinos ovog istraživanja su: analiza kvalitete komuniciranja eksternih revizora s upravljaÄ kim strukturama kreditne institucije i utjecaj kvalitete tih odnosa na uÄ inkovitost eksterne revizije i upravljaÄ kih struktura; analiza kvalitete komuniciranja eksternih revizora s revizijskim odborom kreditne institucije i utjecaj kvalitete tih odnosa na uÄ inkovitost eksterne revizije i upravljaÄ kih struktura, posebice nadzornog odbora; identificiranje je li neuÄ inkovitost eksterne revizije povezana s otvaranjem steÄ ajeva nad kreditnim institucijama i utvrÄ‘ivanje pridonosi li predloženi model odnosa eksternih revizora i upravljaÄ kih struktura kreditne institucije boljem radu eksterne revizije kao i boljem radu upravljaÄ kih struktura kreditne institucije. U istraživanju, provedenom u Republici Hrvatskoj, sudjelovali su eksterni revizori koji obavljaju ili su obavljali reviziju godiÅ¡njih financijskih izvjeÅ¡taja kreditnih institucija, Ä lanovi uprave i nadzornih odbora kreditnih institucija te steÄ ajni upravitelji i struÄ no osoblje kreditnih institucija u steÄ aju. Rezultati empirijskog istraživanja potvrÄ‘uju kako testirani komunikacijski model pridonosi uÄ inkovitijem radu eksterne revizije i upravljaÄ kih struktura kreditne institucije.

Suggested Citation

  • Mario Filipović, 2021. "Istraå½Ivanje Odnosa Upravljaäœkih Struktura I Eksterne Revizije U Korporativnom Upravljanju," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 72(4), pages 522-549.
    • Handle: RePEc:hde:epregl:v:72:y:2021:i:4:p:522-549
    DOI: 10.32910/ep.72.4.2
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    More about this item

    Keywords

    kvaliteta komuniciranja; eksterni revizori; upravljaÄ ke strukture; kreditna institucija;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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