Caracterización propuesta para el comité de auditoría en el código de gobernanza corporativa del brasil y de otros países Reportar como inadecuado




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Simone Nass ; Viviane Theiss ; Paulo Roberto da Cunha ;Revista de Educação e Pesquisa em Contabilidade 2013, 7 4

Autor: Ilse Maria Beuren

Fuente: http://www.redalyc.org/articulo.oa?id=441642782006_2


Introducción



Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil Beuren, Ilse Maria; Nass, Simone; Theiss, Viviane; da Cunha, Paulo Roberto Caracterización Propuesta para el Comité de Auditoría en el Código de Gobernanza Corporativa del Brasil y de Otros Países Revista de Educação e Pesquisa em Contabilidade, vol.
7, núm.
4, octubre-diciembre, 2013, pp.
409-425 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642782006 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v.
7, n.
4, art.
5, p.
393-409, Oct.-Dec.
2013 Available online at www.repec.org.br ISSN 1981-8610 Audit Committee Characteristics Proposed in the Corporate Governance Code in Brazil and Other Countries Abstract Corporate governance is expected to watch over the transparency of the accounting information that is presented to the public.
In that sense, corporate governance codes propose the creation of the board of administrators and, for support, the audit committee.
This study aims to compare the proposed characteristics of the audit committee in the corporate governance code of Brazil and other countries.
A qualitative research was undertaken through content analysis of the corporate governance laws of 17 countries that report audit committee characteristics.
In addition, the application of the audit committee characteristics proposed in Brazil by the Brazilian Corporate Governance Institute (IBGC) was analyzed in companies from the State of Santa Cata...





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