Exploring audit committee practices: oversight of financial reporting and external auditors in Poland

Dobija, Dorota

doi:10.1007/s10997-013-9281-6

Cited by 30 publications

(34 citation statements)

References 50 publications

(67 reference statements)

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“…Thus, this study contributes also to Humphrey and Moizer () and Dobija (), in that harmonization of audit committee reforms, such as the recent EU audit reform, may be difficult to achieve in the national context. This reform clashes with the Swedish tradition of concentrated ownership representatives in the board and the audit committee.…”

Section: Discussionmentioning

confidence: 83%

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Clash of corporate governance logics obscuring auditor independence

Alander

2019

Int J Auditing

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Audit committees are regarded by regulators as beneficial for improving audit independence and are hence globally enforced. This study aligns with research that questions whether audit committees function well in nations that differ from the Anglo‐Saxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or Anglo‐Saxon logic, and to analyze the impact on auditor independence. A critical discourse analysis is undertaken on corporate governance reports and three dimensions of logics are found: one complying with Swedish logic (compliance) and two according to Anglo‐Saxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an Anglo‐Saxon logic in this national setting constructs a power relation with the auditor that hampers the auditor's independence, and hence, that auditor independence is context bound. The importance of the composition of the audit committee and its members independence also from larger owners is discussed. The study contributes to research that marks the importance of a better understanding of national jurisdictions before international harmonization can be achieved.

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Section: Discussionmentioning

confidence: 83%

“…Moreover, transposing Anglo‐Saxon governance practices to different jurisdictions may cause challenges to practitioners in these other jurisdictions (cf. Dobija, ).…”

Section: Introductionmentioning

confidence: 99%

Clash of corporate governance logics obscuring auditor independence

Alander

2019

Int J Auditing

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“…The incorporation of the foreign models doesn't guarantee that the implementation of risk management will be successful. Various environments and cultures need to adapt the content of these models to adjust their object of focus, with the risk of straying from the end sought by the norm (Dobija, 2015;Oulasvirta & Anttiroiko, 2017).…”

Section: Introductionmentioning

confidence: 99%

Incorporação de modelos internacionais de gerenciamento de riscos na normativa federal

et al. 2020

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Th e issue of risk management has gained attention in the fi eld of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. Th is research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. Th e study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Th rough a qualitative approach, content analysis in documents, norms, interviews, and seminars was used to identify traits of the COSO ERM and ISO 31000/2009 frameworks, which were chosen based on relevance. Results identify important actors pushing for the use of international frameworks, such as international organizations, professional associations, and public agencies, especially those related to government audits. Despite the strong international infl uence, the Brazilian norms are adapted to the organizations' context and allowing the maintenance of national autonomy.

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“…Doyle, Ge and McVay (2007) have examined determinants of weaknesses in internal control for 779 firms disclosing material weaknesses. Dobija (2015) has investigated audit committee practices in relation to the oversight of financial reporting and external auditors in Polish public interest entities. Abbott, Daugherty, Parker and Peters (2016) have examined an interactive model of internal audit functions quality (comprised of competence and independence) to better understand the determinants of internal audit functions effectiveness as a financial reporting monitor.…”

Section: Introductionmentioning

confidence: 99%