标题：Compliance with the provisions of the Corporate Governance Code by companies listed on the Romanian capital market with respect to the formation and functioning of audit committees
期刊名称：Proceedings of the International Conference on Business Excellence
电子版ISSN：2558-9652
出版年度：2021
卷号：15
期号：1
页码：737-748
DOI：10.2478/picbe-2021-0069
语种：English
出版社：Sciendo
摘要：The corporate governance pillars have been intensively discussed in the literature and the formation and functioning of the audit committees have a special place in this world. Considering the existing conclusions retained by the literature on the influence of the audit committees on the performance of the companies, we intend to analyse the current status quo of the level of compliance for the listed Romanian companies in this field. Corroborating the recommendations of the corporate governance code provided by the Bucharest Stock Exchange along with the provisions of the norms that regulate statutory audit in Romania, we find a positive evolution of the level of compliance for the Romanian companies with respect to the formation and functioning of the audit committees.
关键词：corporate governance;audit committee;comply or explain;audit;Romanian capital market
