BEST PRACTICES REGARDING THE ORGANIZATION AND FUNCTIONING OF AUDIT COMMITTEES

BEST PRACTICES REGARDING THE ORGANIZATION AND FUNCTIONING OF AUDIT COMMITTEES

The article intends to identify best practices regarding the organization and functioning of audit committees in the corporate governance codes, listing requirements of stock exchanges and views of practitioners. The first section is dedicated to the establishment of audit committees, covering the s...

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Bibliographic Details
Main Authors: ADRIAN POPA, DRAGOȘ LAURENȚIU ZAHARIA, ANI DUMITRACHE
Format: Article
Language:English
Published: University of Petrosani 2012-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
audit committee
charter
corporate governance codes
financial reporting
Online Access:http://www.upet.ro/annals/economics/pdf/2012/part1/Popa-Zaharia-Dumitrache.pdf

Internet

http://www.upet.ro/annals/economics/pdf/2012/part1/Popa-Zaharia-Dumitrache.pdf

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