Audit Committee: compliance with SOX, Bacen, Susep and IBGC rules

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...

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Bibliographic Details
Main Authors: Marina Schreiber de Abreu Siigor Sorrentino, Bruna Teixeira, Ernesto Fernando Rodrigues Vicente
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2016-08-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Governança corporativa
Comitê de auditoria
Regras
Online Access:http://repec.org.br/index.php/repec/article/view/1337

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