20.500.12556/DKUM-54348 USPEŠNOST DRUŽB Z VIDIKA PRIPOROČIL ZA REVIZIJSKE KOMISIJE ZA NEODVISNEGA STROKOVNJAKA PERFORMANCE OF COMPANIES FROM A PERSPECTIVE OF THE RECOMMENDATIONS FOR AUDIT COMMITTEES FOR INDEPENDENT CONSULTANT Razni škandali, ki so se zgodili v preteklosti, so nakazovali na potrebne spremembe na področju revizijskih komisij. Revizijska komisija ima v družbi pomembno vlogo pri spremljanju in nadziranju računovodskega poročanja, notranjih kontrolah in obvladovanju tveganj. V preteklosti so se številni avtorji ukvarjali z raziskovanjem revizijskih komisij. V magistrski nalogi smo se osredotočili na uspešnost slovenskih družb glede na Priporočila za revizijske komisije glede neodvisnega strokovnjaka v obdobju 2009–2013. Pri tem smo v empiričnem delu magistrske naloge proučili povezave med izkazanimi gospodarskimi kategorijami v javno dostopnih letnih poročilih izbranih družb in vrsto neodvisnega strokovnjaka glede na Priporočila za revizijske komisije. Prav tako smo proučili tudi povezavo med usposobljenostjo neodvisnega strokovnjaka ter uspešnostjo družb. Pri tem smo ugotovili, da le polovica slovenskih družb pri izbiri neodvisnega strokovnjaka upošteva Priporočila za revizijske komisije. Z Mann-Whitneyevim testom smo ugotovili, da glede na celotne prihodke, obratni kapital in denarni tok iz poslovanja ni statistično značilnih razlik med družbami, ki so imele v revizijskih komisijah neodvisnega strokovnjaka, usposobljenega za računovodstvo in revizijo, ter tistimi družbami, ki so imele neodvisnega strokovnjaka z drugimi znanji. Zgoraj omenjeni test pa je razkril statistično značilne razlike pri sredstvih. Various scandals from the past indicated that some changes in the area of audit committees are required. The audit committee has an important role in society when monitoring and controlling financial reporting, internal controls and risk management. In the past, many authors dealt with the research of audit committees. The present Master's thesis focuses on the success of Slovenian companies with regards to the Recommendations for Audit Committees for Independent Consultants in the time period between 2009 and 2013. In the empirical part of the Master's thesis, the relationships between the denominated business categories in publically accessible annual reports of selected companies and the type of independent consultant according to the Recommendations for Audit Committees were studied. The relationship between the independent consultantʹs skills and the companyʹs success was also examined. It was found that only half of Slovenian companies take into account the Recommendations for Audit Committees when selecting an independent consultant. The Mann-Whitney test was used to find out that, based on the total revenues, working capital and cash flow from operations, there are no statistically significant differences between companies with an independent consultant who is trained in accounting and auditing on the audit committee, compared to companies with an independent consultant with a different skill set. The abovementioned test showed statistically significant differences for assets. revizijska komisija neodvisnost uspešnost Priporočila za revizijske komisije audit committee independence performance Recommendations for Audit Committee true true false [M. Golob] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2015-08-30 22:01:53 2015-10-26 09:54:23 2022-06-05 03:06:06 2021-05-11 03:28:20 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12102428 URN:SI:UM:DK:OH7H6FVT MAG_Golob_Manja_2015.pdf MAG_Golob_Manja_2015.pdf 1 E410A5FED52DB9F7FA94600C0E3F567C 4ac827762a43e1d2463a8e46c1512022b470389a00537498aa7b68d6afc82b39 bb922438-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80633 Ekonomsko-poslovna fakulteta 0 0 0