en pl
en pl

Central European Management Journal

Zobacz wydanie
Rok 2019 
Tom 27 
Numer 3

Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective

Dorota Dobija
Kozminski University

2019 27 (3) Central European Management Journal

DOI 10.7206/cemj.2658-0845.2

Abstrakt

Purpose: The paper examines auditors’ experiences with corporate governance (CG) in general and
audit committees (ACs) in particular in the setting of a Polish two-tier board system and a capital
market characterized by high ownership concentration, which therefore extends the research on
CG practices of an economy beyond the well-researched Anglo-American model.

Methodology: This study adopts a qualitative research approach by using interview data from
fifteen interviews with auditors working with large publicly-listed companies in Poland to examine
the relationships among auditors, Audit Committees, and CG.

Findings: The auditors indicate that the CG environment has changed. However, the institutionalization
of an AC in Poland generally is the subject of coercive isomorphic pressures, which lead
to its decoupling and transition toward a ritualistic role. Moreover, auditors report only some
reliance on CG information in the planning phase and none in the field-testing or review phases.

Originality: The findings differ from those of prior studies conducted predominantly in the USA
and the UK, in which auditors reported far greater reliance on CG in all phases of the audit process.
The two possible reasons for this difference in findings could be the different development stages
between capital markets and different CG systems.

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Kompletne metadane

Cytowanie zasobu

APA style

Dobija, D. . (2019). Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective. Central European Management Journal, 27(3), 28-54. https://doi.org/10.7206/cemj.2658-0845.2 (Original work published 2019)

MLA style

Dobija, D. . „Institutionalizing Corporate Governance Reforms In Poland: External Auditors’ Perspective”. 2019. Central European Management Journal, t. 27, nr 3, 2019, ss. 28-54.

Chicago style

Dobija, Dorota . „Institutionalizing Corporate Governance Reforms In Poland: External Auditors’ Perspective”. Central European Management Journal, Central European Management Journal, 27, nr 3 (2019): 28-54. doi:10.7206/cemj.2658-0845.2.