Problemy ustalania efektywności komitetów audytu – istniejący dorobek i kierunki dalszych badań
Effectiveness of audit committees. Literature review and direction for further research

Summary/Abstract: Audit committees play an important role in reducing the agency costs of an organization. The corporate financial reporting scandals of recent years have caused an increased interest in the role of supervisory boards/boards of directors and especially of audit committees, whose responsibities include overseeing corporate financial reporting. Audit committees are also responsible for the appointment of the external auditor. The paper presents a literature review related to the effectiveness of audit committees and discusses avenues for further research on audit committees in the context of the Polish corporate governance system.

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