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master's thesis
ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA
Diplomski rad
Split: University of Split, Faculty of economics Split, 2021. urn:nbn:hr:124:243806
Pecotić, Romana
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Pecotić, R. (2021). ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:243806

Pecotić, Romana. "ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:243806

Pecotić, Romana. "ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:243806

Pecotić, R. (2021). 'ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 17 February 2025, https://urn.nsk.hr/urn:nbn:hr:124:243806

Pecotić R. ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2025 February 17] Available at: https://urn.nsk.hr/urn:nbn:hr:124:243806

R. Pecotić, "ANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:243806

Metadata
TitleANALIZA UTJECAJA REVIZIJSKOG ODBORA NA PRAVOVREMENOST REVIZOROVA IZVJEŠĆA : Diplomski rad
AuthorRomana Pecotić
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj ovog rada je pomoću obiljeţja revizijskog odbora utvrditi djelovanje revizijskog odbora na pravovremenost revizorova izvješća. Istraţivanje je provedeno na uzorku od 105 poduzeća koja su kotirala na burzi u 2018. godini te koja su bila obavezna dostaviti upitnik Kodeksa korporativnog upravljanja. Indeks učinkovitosti revizijskih odbora kreiran je temeljem pitanja iz upitnika te je zaključeno da je prosječna učinkovitost revizijskih odbora 73,38% što predstavlja visoku učinkovitost. Razmatranjem deskriptivne statistike, zaključujemo da je prosječan broj dana do objavljivanja revizorova izvješća iznosio 108 dana. Univarijatnom i multivarijantom analizom moţemo prihvatiti u cijelosti prvu hipotezu o pozitivnom utjecaju postojanja revizijskog odbora na pravovremenost, dok drugu hipotezu o povezanosti indeksa učinkovitosti i pravovremenosti moţemo prihvatiti samo djelomično s obzirom da smo samo univarijatnom analizom došli do zaključka o statističkoj značajnosti. Treću hipotezu o povezanosti neovisnosti članova revizijskog odbora na pravovremenost odbacujemo.
Abstract (english)
The aim of this paper is to determine the performance of the audit committee on the timeliness of the auditor's report using the characteristics of the audit committee. The survey was conducted on a sample of 105 companies listed on Zagreb Stock Exchange in 2018 which were required to submit a questionnaire of the Corporate Governance Code. The Performance Index of Audit Committees was created based on the questions from the questionnaire and it was concluded that the average efficiency of audit committees is 73.38%, which is a high efficiency. Considering the descriptive statistics, we conclude that the average number of days until the publication of the auditor's report was 108. Univariate and multivariate analysis can fully accept the first hypothesis about the positive impact of the existence of the audit committee on timeliness, while the second hypothesis about the relationship between efficiency and timeliness can be accepted only partly because only univariate analysis came to the conclusion of this statistical significance. We reject the third hypothesis about the connection between the independence of the members of the audit committee and the timeliness.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:243806
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-10-20 07:53:38