Disclosures on Control over Financial Reporting: The Reporting Practice of Banks Listed on The Warsaw Stock Exchange

Banaszkiewicz, J., Bem, T., Bryl, A., Górnik, J., Kozera, I., Leski, J., Łapiński, G., Wietrzyk, A., Witalis, M. (2003). Audyt wewnętrzny spojrzenie praktyczne. Warszawa: Stowarzyszenie Księgowych w Polsce.Search in Google Scholar

Bauwhede, H.V., Willekens, M. (2008). Disclosure on Corporate Governance in the European Union. Corporate Governance: An International Review, 16 (2), 101-115.10.1111/j.1467-8683.2008.00671.xSearch in Google Scholar

Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84 (3), 839-867.10.2308/accr.2009.84.3.839Open DOISearch in Google Scholar

Clarke, T. (2004). Cycles of Crisis and Regulation: the Enduring Agency and Stewardship Problems of Corporate Governance. Cycles of Crisis and Regulation, 12 (2), 153-161.10.1111/j.1467-8683.2004.00354.xSearch in Google Scholar

Clarke, T. (2005). Accounting for Enron: Shareholder Value and Stakeholder Interests. Corporate Governance: An International Review, 13 (5), 598-612.10.1111/j.1467-8683.2005.00454.xSearch in Google Scholar

Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86 / 635/ EWG on the annual and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings.Search in Google Scholar

EU, (2003). Modernising Company Law and Enhancing Corporate Governance in the European Union - A Plan to Move Forward. Communication from the Commission to the Council and the European Parliament. Brussels, 21.5.2003, COM 284 final. Retrieved from: http://ec.europa.eu/internal_market/company/docs/modern/governance-consultresponses_en.pdf.Search in Google Scholar

Gad, J., Walińska, E. (2012). Raporty rady nadzorczej jako uzupełnienie koncepcji raportów biznesowych - zarys koncepcji. Acta Universitatis Lodziensis Folia Oeconomica, 263, 109-119.Search in Google Scholar

Hoitash, U., Hoitash, R., Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84 (3), 839-867.10.2308/accr.2009.84.3.839Open DOISearch in Google Scholar

Horn, L. (2012). Corporate Governance in Crisis? The Politics of EU Corporate Governance Regulation. European Law Journal, 18 (1), 83-107.10.1111/j.1468-0386.2011.00587.xSearch in Google Scholar

IAASB, (2006). Internal Control over Financial Reporting - Guidance for Smaller Public Companies, COSO. Retrieved from http://www.coso.org/ICFR-GuidanceforSPCs.htm.Search in Google Scholar

IFAC, (2011). Evaluating and Improving Internal Control in Organizations. International Good Practice Guidance. Professional Accountants in Business Committee. Retrieved from http://www.ifac.org/publications-resources/evaluating-and-improving-internal-control-organizations-0.Search in Google Scholar

IFAC, (2011). Global Survey on Risk Management and Internal Control, Results, Analysis, and Proposed Next Steps. Published by the Professional Accountants in Business Committee. Retrieved from: http://www.ifac.org/publicationsresources/global-survey-risk-management-and-internal-control.Search in Google Scholar

ISO 31000, (2009). Risk management. Principles and guidelines. Retrieved from: http://www.iso.org/iso/home/standards/iso31000.htm.Search in Google Scholar

Marcinkowska, M. (2013). Corporate governance w bankach. Teoria i praktyka. Łódź: Wydawnictwo Uniwersytetu Łódzkiego.Search in Google Scholar

Nitkowski, K. (2013). Kontrola wewnętrzna instytucjonalna w systemie kontroli w przedsiębiorstwie. Warszawa: Wydawnictwo Naukowe PWN.Search in Google Scholar

PricewaterhouseCoopers, (2009). Ład korporacyjny, zarządzanie ryzykiem i kontrole wewnętrzne. Nowe regulacje I oczekiwania rynku - czy jesteśmy przygotowani? Retrieved from: http://seg.org.pl/sites/seg13.message-asp.com/files/lad_korporacyjny_zarzadzanie_ryzykiem_i_kontrole_wewnetrzne.pdf.Search in Google Scholar

Ritcher, P. (2002). US Crisis of Confidence. Australian Financial Review, 4/5 May, 26.Search in Google Scholar

Tipuric, D., Tusek, B., Filipovic, D. (2009). Internal and External Supervisory Mechanisms in Corporate Governance. SEE Journal of Economics and Business, 4 (2), 57-70.10.2478/v10033-009-0015-2Search in Google Scholar

Winter, J. (2002). Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe. Brussels. Retrieved from: http://ec.europa.eu/internal_market/company/docs/modern/report_en.pdfSearch in Google Scholar