CORRELATION ANALYSIS OF THE AUDIT COMMITTEE AND STRUCTURAL INDICATORS

• Main Author: FÜLÖP MELINDA TIMEA
• Format: Article
• Language: English
• Published: Academica Brâncuşi 2014-02-01
• Series: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
• Subjects: Audit committee; independence; professional expertise; structural indicators
• Online Access: http://www.utgjiu.ro/revista/ec/pdf/2014-01/45_Fulop%20Melinda.pdf

The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and structural indicators. Considering the achievement of the objectives proposed in this research, our research is based on a deductive approach from general aspects to particular aspects that combines quantitative and qualitative studies. Theoretical knowledge is used for a better understanding of a phenomenon and not for making assumptions. Thus, in order to achieve our study, we selected 25 companies listed on Berlin Stock Exchange. Following this study, we concluded that the role of the audit committee is crucial.