Usporedba prakse djelovanja revizijskih odbora u Republici Hrvatskoj i odabranim zemljama

master's thesis

• Title (english): Comparison of the audit committees' practice in Croatia and selected countries
• Author: Ana Koletić
• Mentor: Mateja Brozović (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Korporativno upravljanje, kao mehanizam koji štiti interesno-utjecajne skupine poduzeća, doživljava stalne promjene u turbulentnom i brzo mijenjajućem korporativnom svijetu 21. stoljeća. Korporativno upravljanje razvija se paralelno sa suvremenim korporacijama te povezuje kompanije, investitore, regulatore i ostale zainteresirane strane. Jedan od najvažnijih internih mehanizama korporativnog upravljanja su revizijski odbori kao bitna komponenta koja funkcionira unutar poduzeća te su svojevrsni čuvari interesa svih uključenih strana. Iako su se počeli intenzivnije razvijati tek posljednjih dvadesetak godina, njihova je uloga u suvremenoj korporaciji postala nezamjenjiva nakon afera kao što su Enron, WorldCom i slične, obzirom da su posljedice propasti ovako velikih igrača u gospodarstvu imale snažan utjecaj na nacionalna gospodarstva u cjelini. Prethodno navedene korporativne prijevare čine svojevrsnu prekretnicu koja je potaknula regulatore na određene značajnije promjene unutar uloga i odgovornosti revizijskih odbora kao mehanizma koji bi trebao biti u mogućnosti signalizirati postojanje potencijalno opasnih odluka od strane menadžmenata. Cilj ovog rada je istražiti praksu revizijskih odbora u Hrvatskoj i odabranim zemljama te napraviti usporedbu kako bi se pronašle najbolje prakse, odnosno potencijalni prijedlozi za poboljšanje. Glavni ciljevi rada su prikazati i sažeti ključne odgovornosti revizijskih odbora u Hrvatskoj i odabranim zemljama te istražiti postoje li značajne razlike među promatranim zemljama. Istraživanjem domaće i strane literature prezentirane su ključne razlike te je donesen zaključak kako praksa revizijskih odbora u hrvatskim uvjetima postoji,no ona je još uvijek skromna i jednolična.

Abstract (english)

Corporate governance, as a mechanism that protects corporate shareholders, is experiencing constant changes in the turbulent and rapidly changing corporate world of the 21st century. Corporate governance develops in parallel with contemporary corporations and brings together companies, investors, regulators and other stakeholders. One of the most important internal corporate governance mechanisms is the audit committee as an essential component that functions within the enterprise and are a kind of guardian of the interests of all parties involved. Although they have only started to develop more intensively in the last twenty years, their role in the modern corporation has become irreplaceable after scandals such as Enron, WorldCom and others, as the consequences of the collapse of such large players in the economy have had a profound effect on national economies. The aforementioned corporate fraud constitutes a milestone that has prompted regulators to make significant changes within the roles and responsibilities of audit committees as a mechanism that should be able to signal the existence of potentially dangerous decisions by management. The aim of this paper is to investigate the practice of audit committees in Croatia and selected countries and to make comparisons in order to find best practices or potential suggestions for improvement. The purpose of the paper is to outline and summarize the key responsibilities of audit committees in Croatia and selected countries, and to examine whether there are significant differences between the countries observed. The study of the domestic and foreign literature presented the key differences and concluded that the practice of audit committees in Croatian conditions exists, but it is still modest and uniform

• Keywords: korporativno upravljanje; revizijski odbor; korporativni skandali
• Keywords (english): corporate governance; audit committee; corporate scandals
• Language: croatian
• URN:NBN: urn:nbn:hr:148:506807
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2019-10-01 18:38:49