- Autor
- Marcinkowska Monika (Uniwersytet Łódzki)
- Tytuł
- Wynagrodzenia biegłych rewidentów polskich banków giełdowych
Auditor Fees in Polish Listed Banks - Źródło
- Studia Prawno-Ekonomiczne, 2014, t. 91, cz.2, s. 223-239, rys., tab., bibliogr. 21 poz.
Studies in Law and Economics - Słowa kluczowe
- Banki akcyjne, Audyt, Biegli rewidenci, Wynagrodzenia
Joint-stock banks, Audit, Authorized auditors, Remuneration - Uwagi
- summ.; Artykuł powstał w ramach projektu badawczego sfinansowanego ze środków Narodowego Centrum Nauki, pt. "Model władztwa korporacyjnego w polskich bankach".
- Abstrakt
- Celem artykułu jest analiza wynagrodzeń audytorów polskich banków giełdowych. Na podstawie zaprezentowanych wyników badań empirycznych, dostępnych w literaturze przedmiotu, podjęta zostanie próba weryfikacji niektórych hipotez stawianych przez badaczy. (fragment tekstu)
The paper concerns the issue of auditor fees and it presents the analysis of the auditors of Polish listed banks in the years 2009-2012. The study confirms the rule that the audit is primarily made by the entities with the largest market reputation and specialization in banking industry ("Big Four" firms). Total value of the remuneration of the auditor is dependent primarily on the size of the bank group (the number of consolidated entities), as well as the size of the bank in financial terms (equity and net income). The degree of use of the additional services varies greatly between banks. Entities that do not ordered additional services from their auditors (except audit and review of financial statements), pay higher fees for the audit. Thus, the analysis - despite its limitations - confirmed many observations made in the literature. (original abstract) - Dostępne w
- Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu - Bibliografia
-
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- Cytowane przez
- ISSN
- 0081-6841
- Język
- pol
