Responsibility of supervisory boards for financial statements – the practice of Polish public companies
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
The article is connected with the supervisory board’s responsibility for ensuring that the financial statements and activity reports are prepared in compliance with the Accounting Act. It presents the results of a review of the literature concerning the activities of supervisory boards and the findings of empirical studies carried out in 2009 and in 2011 among members of supervisory boards of public companies in Poland.
Authors and Affiliations
Ewa Walińska, Jacek Gad
Keywords
Related Articles
- EP ID EP69297
- DOI -
- Views 142
- Downloads 0
Perception of accountants by Polish secondary school students
The aim of the article is to present the results of a study on the perception of accountants by Polish youth at secondary school age. The research was conducted with the use of a survey method and a questionnaire. The re...
Tak tworzyło się czasopismo „Rachunkowość”
W niniejszym artykule przedstawia się początkowy etap tworzenia czasopisma „Rachunkowość”. Współcześni polscy naukowcy z zakresu rachunkowości świetnie znają literaturę światową, bieżące krajowe opracowania, w tym publik...
Estate accounting in the period of Enlightenment in Poland
This paper presents the concept of estate accounting in Poland in the second half of the eighteenth century. In light of the study of historical sources it must be assumed that estate accounting, derived from chamber acc...
Determinants of the level of convergence between financial and management accounting in companies in Poland
The aim of this article is to present the results of a study on the relationship between the level of convergence of financial accounting and management accounting in companies operating in Poland and the size of company...
Accounting (cognitive) methods – review of contemporary Polish literature
The aim of the article is analysis of views on accounting (cognitive) methods which are presented in contemporary Polish literature. The following issues are the subject of the analysis: definitions of the term „accounti...