The Modem Business Reporting Dimension Including the Reports of the Supervisory Board  

作　　者：Ewa Walinska Jacek Gad 

机构地区：[1]University of Lodz, Lodz, Poland

出　　处：《Journal of Modern Accounting and Auditing》2013年第2期193-202,共10页现代会计与审计（英文版）

摘　　要：This paper is of conceptual nature. The considerations are based on literature studies and empirical research carried out in 2009 and 2011 among the members of supervisory board in Polish public companies. The purpose of this article is to present a new business reporting model extended by the supervisory board＇s reports. The part of this article, which is based on the literature research, clarifies the scope of modem business reporting, being a part of a company＇s information system. This article includes management commentary proposal prepared by the International Accounting Standards Board （IASB）. The authors proposed a supplement to the management commentary which is a global model of disclosures accompanying financial statements. According to the concept presented in this article, information prepared and disclosed by managers in financial statements and management commentaries are parts of a larger reporting system-corporate reporting supply chain. This paper mainly proposes an extension of a modem company＇s information system with a new channel of communication, such as supervisory board＇s reports. This article explains the role of a supervisory board associated with the conception. In the prepared conception, supervisory board becomes an active reviewer of management action. Moreover, it is also an active participant in the chain of corporate reports. Deliberations presented in this article are the voices in the debate on the shape of the modem business reporting.

关 键 词：supervisory board corporate governance business reporting ACCOUNTING 

分 类 号：F279.246[经济管理—企业管理] TN915.05[经济管理—国民经济]