华沙证券交易所上市公司审计委员会:在实践中遵守硬性法律

IF 1.3 Q3 MANAGEMENT Central European Management Journal Pub Date : 2023-09-01 DOI:10.1108/cemj-12-2021-0150
J. Gad
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引用次数: 0

摘要

本文旨在确定波兰实践中有关审计委员会任命和特征的规定以及审计委员会信息披露的规定的实施程度。作者分析了管理报告和公司治理报表的信息内容。该调查涵盖了2017年至2021年在华沙证券交易所上市的所有国内公司。结果:由硬法律产生的新指导方针对波兰资本市场的公司治理产生了重大影响。根据研究结果,在分析的年份中,在华沙证券交易所上市的公司在监事会中任命审计委员会的比例明显增加。此外,研究发现,在研究期间,并非所有公司都履行了由于法律硬性规定而导致的审计委员会信息披露义务。这尤其适用于披露审计委员会成员如何获得会计领域的胜任能力。本文研究的是波兰资本市场上市公司审计委员会的运作。本研究可为进一步研究公司治理提供参考。研究结果可能是一个指示,为那些谁在公司治理领域创造法律解决方案。原创性/价值这是第一次对审计委员会的特征和审计委员会在该领域引入硬法后的披露进行全面研究。
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Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice
PurposeThe article aims to determine the implementation extent of the regulations around appointment and characteristics of audit committees and regulations concerning disclosure of information about the audit committee in Polish practice.Design/methodology/approachThe author analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021.FindingsThe new guidelines resulting from hard law had a significant impact on the corporate governance on the Polish capital market. According to the research results, over the analyzed years, the share of companies listed on the Warsaw Stock Exchange, which appointed an audit committee within the supervisory board, clearly increased. Moreover, the research found that in the period under study, not all companies fulfilled the obligation to disclose information about the audit committee resulting from hard law. In particular, this applies to disclosures on how the members of the audit committee acquired competencies in the area of accounting.Practical implicationsThe article concerns the operation of the audit committee in public companies listed on the Polish capital market. The study can serve as a reference point for further research on corporate governance. The results of the research may be an indication for those who create legal solutions in the area of corporate governance.Originality/valueThis is the first such comprehensive study on the characteristics of the audit committee and disclosures about the audit committee resulting from the introduction of hard law in this area.
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来源期刊
CiteScore
2.20
自引率
11.10%
发文量
21
审稿时长
24 weeks
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