Relation between the Characteristics of the Company, the Audit Committee and the Independent Auditor and the Publication Deadline of the Financial Statements

The objective in the study was to verify the relation between the characteristics of the company, the audit committee and the independent auditor and the publication deadline of the financial statements of companies listed on BM&FBOVESPA. The research objective was descriptive, the procedures we...

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Bibliographic Details
Main Authors: Paulo Roberto da Cunha, Caroline Sulzbach Pletsch, Alini da Silva
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2016-01-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Online Access:http://repec.org.br/index.php/repec/article/view/1232