References
- Adams , M. 1997 . Determinants of audit committee formation in the life insurance industry: New Zealand evidence . Journal of Business Research , 38 ( 2 ) : 123 – 129 .
- Anderson , D. , Francis , J. R. and Stokes , D. J. 1993 . Auditing, directorship and the demand for monitoring . Journal of Accounting and Public Policy , 12 ( 4 ) : 353 – 375 .
- Baron , R. A. and Byrne , D. 2000 . Social Psychology , Boston : Allyn Bacon .
- Battle , E. L. and Weitz , M. S. 1981 . Safe harbors and stormy seas: trends and countertrends in outside director liability . Brooklyn Law Review , 47 ( 2 ) : 359 – 422 .
- Beasley , M. S. and Salterio , S. E. 2001 . The relationship between board characteristics and voluntary improvements in audit committee composition and experience . Contemporary Accounting Research , 18 ( 4 ) : 539 – 570 .
- Bleicher , K. and Paul , H. 1986 . Das Amerikanische Board-Modell im Vergleich zur Deutschen Vorstands-/Aufsichtsratsverfassung . Die Betreibswurtshaft , 46 : 263 – 288 .
- Bole , V. , Prasnikar , J. and Trobec , D. 2010 . “ Accumulated financial debt of firms as an obstacle for firm investments ” . In The Role of Intangible Assets to Exit the Crisis , Edited by: Prasnikar , J. Ljubljana : Casnik Finance .
- Bradbury , M. E. 1990 . The incentives for voluntary audit committee formation . Journal of Accounting and Public Policy , 9 ( 1 ) : 19 – 36 .
- Chen , K. Y. and Suny , J. Z. 2007 . Audit committee, board characteristics and auditor switch decisions by Andersen's clients . Contemporary Accounting Research , 24 ( 4 ) : 1085 – 1117 .
- Collier , P. A. 1992 . Audit Committees in Large UK Companies , London : Institute of Chartered Accountants in England and Wales .
- Collier , P. A. 1993 . Factors affecting the formation of audit committees in major UK listed companies . Accounting and Business Research , 23 : 421 – 430 .
- Collier , P. and Gregory , A. 1996 . Audit committee effectiveness and the audit fee . European Accounting Review , 5 ( 2 ) : 177 – 198 .
- Committee on the Financial Aspects of Corporate Governance . 1992 . Report of the Committee on the Financial Aspects of Corporate Governance , London : Gee .
- Corporate Governance Code for Joint Stock Companies (2006) (Ljubljana: Stock Exchange, Association of Supervisory Board Members and Managers' Association).
- Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts. Official Journal of the European Union, L 157, 9 June 2006, pp. 83–107.
- Duhovnik , M. 2005 . “ Quality assurance in the auditing, tax advising and accounting professions: the case of Slovenia ” . In Cross-over Info & Networking Symposium , 270 – 279 . Vienna : Kammer der Wirtschaftsreuhänder .
- Duhovnik , M. 2009 . Ustanovitev in delovanje revizijske komisije . Revizor , 20 ( 1 ) : 21 – 57 .
- Eichenseher , J. W. and Shields , D. 1985 . Corporate director liability and monitoring preferences . Journal of Accounting and Public Policy , 4 ( 1 ) : 13 – 21 .
- Estrin , S. , Hanousek , J. , Kocenda , E. and Svejnar , J. 2009 . The effects of privatization and ownership in transition economies . Journal of Economic Literature , 47 ( 3 ) : 699 – 728 .
- Fama , E. and Miller , M. 1972 . The Theory of Finance , Hinsdale , IL : Dryden Press .
- Firth , M. and Rui , O. M. 2007 . Voluntary audit committee formation and agency costs . International Journal of Accounting, Auditing and Performance Evaluation , 4 ( 2 ) : 142 – 160 .
- de Fuentes Barberá , C. and Pucheta Martínez , M. C. 2006 . Incentivos de las empresas cotizadas españolas para crear voluntariamente comités de auditoria, Working Paper, serie EC 2006-08, Instituto Valenciano de Investigaciones Económicas (IVIE)
- Garrod , N. and Turk , I. 1995 . The development of accounting regulation in Slovenia . European Accounting Review , 4 ( 4 ) : 749 – 764 .
- Gregoric , A. and Vespro , C. 2009 . Block trades and the benefits of control in Slovenia . The Economics of Transition , 17 ( 1 ) : 175 – 210 .
- Gregoric , A. , Prasnikar , J. and Ribnikar , I. 2000 . Corporate governance in transitional economies: the case of Slovenia . Economic and Business Review , 2 ( 3 ) : 183 – 207 .
- Hanousek , J. , Kocenda , E. and Svejnar , J. 2007 . Origin and concentration: corporate ownership, control and performance in firms after privatization . Economics of Transition , 15 ( 1 ) : 1 – 31 .
- Hojnik , J. 2006 . Slovenian system of workers participation & Societas Europea, SEEurope Country Report – Slovenia
- Jensen , M. C. and Meckling , W. H. 1976 . Theory of the firm: managerial behavior, agency costs and ownership structure . Journal of Financial Economics , 3 ( 4 ) : 305 – 360 .
- Jovanovic , D. and Strojin , S. A. 2007 . Enotirni sistem upravljanja gospodarskih druzb – Zakonodajne novosti in vzorci najpomembnejsih aktov , Ljubljana : GV .
- Kalbers , L. P. and Fogarty , T. J. 1998 . Organizational and economic explanations of audit committee oversight . Journal of Managerial Issues , 10 ( 2 ) : 129 – 150 .
- Knezevic Cvelbar , L. , Koman , M. , Prasnikar , J. and Lojpur , A. 2011 . Ownership and management change effects on the productivity in privatized Montenegrin firms . Eastern European Economics , 49 ( 3 ) : 5 – 26 .
- Köhler , A. G. 2005 . Audit committees in Germany – theoretical reasoning and empirical evidence . Schmalenbach Business Review , 57 ( 3 ) : 229 – 252 .
- Marrian , I. F. Y. 1988 . Audit Committees , Edinburgh : The Institute of Chartered Accountants of Scotland .
- Menon , K. and Williams , J. D. 1994 . The use of audit committees for monitoring . Journal of Accounting and Public Policy , 13 ( 2 ) : 121 – 139 .
- Mramor , D. and Valentincic , A. 2001 . When maximizing shareholders' wealth is not the only choice . Eastern European Economics , 39 ( 6 ) : 64 – 93 .
- Myers , S. C. 1977 . Determinants of corporate borrowing . Journal of Financial Economics , 5 ( 2 ) : 147 – 175 .
- National Commission on Fraudulent Financial Reporting . 1987 . Report of the National Commission on Fraudulent Financial Reporting
- Niehaus , G. R. 1989 . Ownership structure and inventory method choice . The Accounting Review , 64 ( 2 ) : 269 – 284 .
- Pincus , K. , Rusbarsky , M. and Wong , J. 1989 . Voluntary formation of corporate audit committees among NASDAQ firms . Journal of Accounting and Public Policy , 8 ( 4 ) : 239 – 265 .
- Piot , C. 2004 . The existence and independence of audit committees in France . Accounting and Business Research , 34 ( 3 ) : 223 – 246 .
- Pucko , D. 2005 . Corporate governance in European transition economies: emerging models . Management , 10 ( 1 ) : 1 – 21 .
- Sarbanes–Oxley Act . 2002 . Public Law 107–204, 107th Congress. US Statutes at Large
- Smith , C. W. and Watts , R. L. 1992 . The investment opportunity set and corporate financing, dividend, and compensation policies . Journal of Financial Economics , 7 : 117 – 161 .
- Turley , S. and Zaman , M. 2004 . The corporate governance effects of audit committees . Journal of Management and Governance , 8 : 305 – 332 .
- Turpin , R. A. and deZoort , F. T. 1998 . Characteristics of firms that include an audit committee report in their annual report . International Journal of Auditing , 2 ( 1 ) : 35 – 48 .
- Valentincic , A. and Kocuvan , P. 2002 . Razmerje med trzno in knjigovodsko vrednostjo delnic . Finance , 123 : 22 – 23 .
- Vera-Muñoz , S. C. 2005 . Corporate governance reforms – redefined expectations of audit committee responsibilities and effectiveness . Journal of Business Ethics , 62 : 115 – 127 .
- Watts , R. and Zimmerman , J. 1990 . Positive accounting theory – a ten year perspective . The Accounting Review , 65 ( 1 ) : 131 – 156 .