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Selected legal issues of corporate governance in the Czech Republic
Filip, Václav
The thesis is divided into several parts. The first part contains categorization of corporate governance systems and their fundamental characteristics. Author divides them according to criteria of the ownership structure and organizational structure and considers the influence of the corporate governance system to the protection of shareholders and the value of their shares. In the next part identifies three basic types of agency problems and discusses market and legal instruments that might reduce these problems. In conclusion, this chapter deals with the modern trend of regulation of quoted companies that are codices of corporate governance. The third, fourth and fifth part are the key parts with respect to analysis of domestic legal regulation. In the third part is the main focus given to the legal regulation of providing information to investors and shareholders. The field of transparency of joint-stock companies is the mostly regulated part by the European law regulation that was massively changed and lead to the strong modification of local laws regulation of new member states of the European Union including the Czech Republic as well as the developed founding members. In the fourth part is analyzed organizational structure of the quoted company with respect to the distribution of the powers between...
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Corporate governance and its association with audit quality
Dudová, Tereza ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee)
The Thesis is focused on the concepts of audit committee and audit quality, which are the basic control mechanisms for the quality of financial statements. The Thesis first presents the reasons and conditions for the appointment of audit committee, then follows with the legal rules applicable for mandatory audit of financial statements and presents some common definitions and measures of audit quality. Next, the new regulation for mandatory audit in the European Union is presented. The practical part of the Thesis starts with an analysis of the annual reports of the companies that are a part of CZECH TOP 100 for the year 2014. The analysis is focused on auditor choice, audit fees, public interest entities and their obligation to appoint an audit committee. The next part contains an empirical analysis of the association between audit committee existence, auditor choice and audit quality, which is defined as the quality of reported earnings.
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Internal audit in the bank
Kiesewetterová, Lucie ; Dvořáček, Jiří (advisor) ; Tyll, Josef (referee)
Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.
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Internal audit in ČEZ
ŠMAUSOVÁ, Bohuslava
Main task, in this graduation theses, was summary of internal audit activity content, pointing out advantages of establishing of internal audit section and identification pretensions concerning internal audit section workers. Other task was elaboration of internal audit in company ČEZ, a. s. There were used auditing procedures used during internal audit in this company. All the tasks aforesaid were solved in theoretic level at first. My tendency was in detail dissect current modern internal audit conception, especially various points of view of internal audit. Practical part of this graduation theses was related to internal audit of waste management and their using like secondary raw material in ČEZ, a. s. The target was show at standard example preparation, completion, finalization and evaluation of finding of internal audit facts in company ČEZ, a. s. Firstly I elaborated internal audit submission, where were specified the character of audit, targets, termination date, audit team and thematic schedule. Thereinafter is presented decisions, disagreements, weak points and deficiencies summary. Disagreements are generalized and presented in the form of system deficiency. Following the specific statements processed in process of internal audit on the basis of demands and targets presented in the internal audit submission.
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