¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

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ABSTRACTLiterature states that the auditor’s economic bond on a client company could undermine auditor independence. One of the primary functions of an audit committee is to safeguard auditor independence. However, the audit committee is a mechanism within the governance structure of the client firm...

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Bibliographic Details
Main Authors: Estíbaliz Biedma López, Emiliano Ruiz Barbadillo, Nieves Gomez Aguilar
Format: Article
Language:English
Published: Universidad de Murcia 2011-06-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
auditor independence
economic dependence
audit committee
audit committee independence
audit committee composition
corporate governance mechanisms.
Online Access:http://www.rc-sar.es/verPdf.php?articleId=209

Internet

http://www.rc-sar.es/verPdf.php?articleId=209

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