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A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996

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  • Marek Schroeder

Abstract

Polish legislation, in common with that in Germany and Austria, requires statutory auditors to prepare a long-form audit report but, uniquely in Europe, requires the report to be made more publicly available. The paper analyses the contents of 41 long-form audit reports on Polish non-financial listed companies for the year 1996. Compliance with the reporting requirements of legislation and auditing standards was found to be uneven. Differences in approach as between multinational and domestic audit firms were observed. Both of these results contrast with the conclusions of previous research on the content of Polish short-form reports, which found compliance to be high and differences between the approaches of multinational and domestic audit firms minimal. Nevertheless, the preparation and publication of long-form audit reports may increase transparency in transition economies characterized by systemic instability and may inform the current debate on the future development of auditing in the European Union.

Suggested Citation

  • Marek Schroeder, 1999. "A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 115-137.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:1:p:115-137
    DOI: 10.1080/096381899336177
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    References listed on IDEAS

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    1. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    2. Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 883-897.
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