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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Autori principali: ADRIAN POPA, DRAGOȘ LAURENȚIU ZAHARIA, ANI DUMITRACHE
Natura: Articolo
Lingua:English
Pubblicazione: University of Petrosani 2012-01-01
Serie:Annals of the University of Petrosani: Economics
Soggetti:
Accesso online:http://www.upet.ro/annals/economics/pdf/2012/part1/Popa-Zaharia-Dumitrache.pdf