This study investigates the determinants of audit committee (AC) formation in a semi-mandatory setting of a European economy where 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.
Przedmiotem rozważań w niniejszej książce są zagadnienia związane z rosnącą rolą audytu finansowego we współczesnych systemach społeczno-ekonomicznych. Obserwator życia społeczno-gospodarczego może łatwo zauważyć dwa zjawiska. Pierwsze to swoista eksplozja audytu, opisywana w The Audit Society przez Michaela Powera ((1997). Zdecydowana większość czynnych zawodowo ludzi jest systematycznie, zarówno świadomie, jak i nieświadomie, angażowana w procesy monitorowania i weryfikacji działań innych
The paper examines auditor’s experiences with corporate governance in the setting of a Polish two-tier board system and a capital market characterized by high ownership concentration and therefore it extends research in corporate governance practices of an economy outside of the well research Anglo-American model
Over the last decade, regulators have undertaken considerable efforts to increase the number of women on corporate boards. Nevertheless, research has reported mixed evidence that diversity adds value to a company. aking a sample of all Polish companies listed on Warsaw
This study aims to extend our understanding of how internal organizational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI)
This paper seeks to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context. PM practices at universities have become increasingly popular on institutional, organisational, and individual levels. The results indicate that different types of PM are used in universities, and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphistic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, our analysis at the internal level reveals different attitudes, and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic.
We test whether diversity on corporate boards helps to increase the quality of financial reporting. In particular, we focus on members with foreign experience (EFE) sitting on boards and audit committees (ACs), and study how their presence as directors or members
This paper investigates audit committee (AC) practices in relation to the oversight of ﬁnancial reporting and external auditors. We conducted semi-structured interviews of Polish public interest entities to explore AC processes in a different environment from the widely researched Anglo-American model of corporate governance
This paper contributes to the current debate on the shifting logics and performance measurement practices in hybrid universities. It draws upon notions of neo-institutional theory and adopts a longitudinal and ethnographic case study methodology based on participant observations and several interviews
This paper investigates whether diversity on audit committees helps to increase financial reporting quality. Financial reporting quality was measured by the audit reporting lag proxy. Four aspects are diversity were studied: independence, gender, representatives