Audit Committee: compliance with SOX, Bacen, Susep and IBGC rules
The objective in this study was to identify the level of compliance of companies’ audit committees on the distinguished levels of BM&FBOVESPA with the SOX, Bacen, Susep and IBGC rules. The compliance was analyzed by means of a checklist, built based on the main standards and recommendations the...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Conselho Federal de Contabilidade (CFC)
2016-08-01
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Series: | Revista de Educação e Pesquisa em Contabilidade |
Subjects: | |
Online Access: | http://repec.org.br/index.php/repec/article/view/1337 |