Public Interest Entities (PIEs)

This report analyzes the growing trend among countries in Europe and Central Asia (ECA) of issuing standalone corporate governance codes specifically for State-Owned Enterprises (SOEs), a departure from OECD recommendations that SOEs should follow the same codes as listed private firms. Drawing on a sample of 29 ECA countries, the report examines the rationales for developing SOE-specific codes, compares their content with general corporate governance codes for listed companies across 20 thematic areas, and explores legal and regulatory alternatives.

Effective audit oversight helps improve the quality of financial information, which is crucial to good governance and economic growth. 

This paper aims to assist European Union (EU) candidate and potential candidate countries, particularly in the Western Balkans, to establish effective oversight of corporate audit. It:

The purpose of this Knowledge Paper focusing on Key Accounting and Auditing Reforms is to assist the Macedonian Government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A&A) in 2014.

This report provides a quantitative and qualitative analysis of the audit market in Poland. It features a range of data, including on the estimated number of companies that require audits, the number and type of auditors and audit firms, leading audit firms, and the auditors of the largest companies listed on the Warsaw Stock Exchange.