- Tytuł:
-
Wynagrodzenia biegłych rewidentów polskich banków giełdowych
Auditor fees in Polish listed banks - Autorzy:
- Marcinkowska, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/951303.pdf
- Data publikacji:
- 2014
- Wydawca:
- Łódzkie Towarzystwo Naukowe
- Tematy:
-
banki
biegli rewidenci
wynagrodzenie za usługi audytorskie
banks
external auditors
audit fees - Opis:
- The paper concerns the issue of auditor fees and it presents the analysis of the auditors of Polish listed banks in the years 2009–2012. The study confirms the rule that the audit is primarily made by the entities with the largest market reputation and specialization in banking industry (“Big Four” firms). Total value of the remuneration of the auditor is dependent primarily on the size of the bank group (the number of consolidated entities), as well as the size of the bank in financial terms (equity and net income). The degree of use of the additional services varies greatly between banks. Entities that do not ordered additional services from their auditors (except audit and review of financial statements), pay higher fees for the audit. Thus, the analysis – despite its limitations – confirmed many observations made in the literature.
- Źródło:
-
Studia Prawno-Ekonomiczne; 2014, XCI (91)/2; 223-239
0081-6841 - Pojawia się w:
- Studia Prawno-Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł