Title Modeliranje odnosa revizije i upravljačkih struktura u kreditnim institucijama
Title (english) Modeling the relationship between audit and governance structures in credit institutions
Author Mario Filipović
Mentor Branimir Marković (mentor)
Committee member Domagoj Karačić (predsjednik povjerenstva)
Committee member Branko Matić (član povjerenstva)
Committee member Marijana Bartulović (član povjerenstva)
Granter Josip Juraj Strossmayer University of Osijek Faculty of Economics in Osijek Osijek
Defense date and country 2019-05-31, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Organization and Management
Universal decimal classification (UDC ) 336 - Finance. Banking. Money
Abstract Doktorska disertacija bavi se odnosom revizije i upravljačkih struktura u kreditnim
institucijama. Nakon što su prikazana prethodna istraživanja odnosa internih, odnosno eksternih
revizora i upravljačkih struktura, u disertaciji se detaljno elaboriraju kreditne institucije,
upravljačke strukture trgovačkog društva te modeli i mehanizmi korporativnog upravljanja.
Posebno su detaljno istraženi interna i eksterna revizija kao mehanizmi korporativnog
upravljanja te odnosi internih i eksternih revizora i upravljačkih struktura kreditne institucije.
U nastavku istraživanja oblikovan je model komuniciranja internih i eksternih revizora i
upravljačkih struktura kreditne institucije s ciljem da pridonese učinkovitijem radu interne
odnosno eksterne revizije, s jedne strane, te upravljačkih struktura kreditne institucije, s druge
strane.
Za potrebe testiranja postavljenih hipoteza provedeno je, u okviru ove doktorske disertacije,
kvantitativno istraživanje. Kao instrument kvantitativnog istraživanja korištena su četiri
anketna upitnika namijenjena internim revizorima, eksternim revizorima, upravi i nadzornom
odboru kreditnih institucija te stečajnim upraviteljima i stručnom osoblju kreditnih institucija u
stečaju u Republici Hrvatskoj. Prikupljeni kvantitativni podatci analizirani su različitim
statističkim metodama, nakon čega su interpretirani rezultati istraživanja i implikacije
provedenog istraživanja na učinkovitost rada internih, odnosno eksternih revizora i upravljačkih
struktura u kreditnim institucijama.
Temeljem provedenog kvantitativnog istraživanja, osim što su potvrđene sve postavljene
hipoteze, može se zaključiti kako oblikovani model komuniciranja internih, odnosno eksternih
revizora s upravljačkim strukturama kreditnih institucija pridonosi učinkovitijem radu interne,
odnosno eksterne revizije i upravljačkih struktura u kreditnim institucijama.
Doktorska disertacija sastoji se od sljedećih osam glavnih dijelova:
1. Uvod
2. Prikaz prethodnih istraživanja odnosa revizije i upravljačkih struktura poslovnih
subjekata V
3. Teorijska podloga kreditnih institucija
4. Teorijski okvir korporativnog upravljanja
5. Revizija kao mehanizam korporativnog upravljanja
6. Opis i rezultati istraživanja odnosa revizije i upravljačkih struktura u kreditnim
institucijama
7. Rasprava
8. Zaključak.
Abstract (english) Doctoral thesis deals with the relationship between audit and governance structures in credit
institutions. After the presentation of previous research regarding the relationship between
internal and external auditors and governance structures, credit institutions, company’s
governance structures, models of corporate governance and corporate governance mechanisms
are elaborated in detail in this doctoral thesis. Special emphasis was directed to the research of
internal and external audit, corporate governance mechanisms as well as the relationship
between internal and external auditors and governance structures. Furthermore, the
communication model between internal and external auditors and governance structures was
created, with the goal of contributing to more efficient work of internal and external audit, on
the one side, and the work of governance structures of the credit institution, on the other.
In order to test the developed hypothesis, quantitative research was conducted within this
doctoral thesis. As an instrument of the quantitative research, four questionnaires were used,
and aimed at internal auditors, external auditors, members of the management and supervisory
board of credit institutions, and bankruptcy managers and professional staff of credit institutions
in bankruptcy in the Republic of Croatia. The collected quantitative data were analyzed with
different statistical methods. Afterwards, the research results were interpreted as well as
implications of the conducted research on the work efficiency of internal auditors, external
auditors and governance structures in credit institutions.
Based on the conducted quantitative research and taking into consideration that all hypotheses
have been confirmed, it can be concluded that the created communication model between
internal and external auditors and the governance structures of credit institutions contributes to
more efficient work of internal and external audit, and the work of governance structures in
credit institutions.
Doctoral thesis comprises of the following six main parts:
1. IntroductionVII
2. Presentation of previous research regarding relationship between the audit and
company’s governance structures
3. Theoretical background of credit institutions
4. Theoretical framework of corporate governance
5. Audit as a corporate governance mechanism
6. Description of research and research results regarding relationship between the audit
and governance structures of credit institutions
7. Discussion
8. Conclusion.
Keywords
komunikacijski model
revizija
korporativno upravljanje
upravljačke strukture
kreditne institucije
Keywords (english)
communication model
auditing
corporate governance
governance structures
credit institutions
Language croatian
URN:NBN urn:nbn:hr:145:242068
Study programme Title: Postgraduate doctoral study Management Study programme type: university Study level: postgraduate Academic / professional title: doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija (doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija)
Type of resource Text
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Created on 2019-07-01 16:00:13