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Title Board Committee Practices in Ukraine
Other Titles Практики роботи комітетів ради директорів в Україні
Authors Kostiuk, Oleksandr Mykolaiovych
ORCID
Keywords board committee
Ukraine
corporate governance
комітети ради директорів
Україна
корпоративне управління
Type Article
Date of Issue 2005
URI http://essuir.sumdu.edu.ua/handle/123456789/54143
Publisher Virtus Interpress
License
Citation Kostyuk, A. Board Committee Practices in Ukraine / A. Kostyuk // Corporate Ownership and Control. – Sumy : Virtus Interpress. – 2005. – Vol. 3. Is. 1. - P. 114-116.
Abstract International board practice concerning establishing committees on the board is still not spread in the Ukraine. The state obliged Ukrainian joint stock companies to establish an audit commission. But the commission is not on the supervisory board. It is not an integral part of the board. Members of the audit commission are prohibited to be members of the supervisory board at the same time. Although the audit commission reports to the supervisory board, objectives of the audit commission are narrowed only to controlling financial transactions executed by the management board. Therefore, it is worth of establishing an audit committee on the supervisory board with a broader spectrum of functions and equipped with the deepest knowledge on corporate governance mechanisms.
В цій статті досліджуються міжнародні практики роботи комітетів ради директорів. Приділяється увага роботі комітетів з аудиту та інших комітетів.
Appears in Collections: Наукові видання (ННІ БТ)

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