Auditing in Federal U.S. Law : Special Reference to the Auditor’s Lack of Independence Problem (La auditoría de Cuentas en el Derecho Federal Norteamericano: Especial Consideración del Problema de la Falta de Independencia del Auditor) (Spanish)

The paper describes the accounting profession role in the framework of corporate and securities regulation as a tool to "control" directors & managers in the interest of investors. It delves in the relevance of auditor's independence, analyzing the crucial issues and moments that may put that independence at risk

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Year of publication:	2011
Authors:	Marcos, Francisco
Publisher:	[S.l.] : SSRN
Subject:	Spanien \| Spain \| Wirtschaftsprüfung \| Financial audit \| Föderalismus \| Federalism \| USA \| United States

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Extent:	1 Online-Ressource (36 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Revista de Derecho Mercantil, Vol. 223, pp. 149-219, 1997 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 1, 1997 erstellt
Classification:	G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; L84 - Personal and Professional Services ; M42 - Auditing ; M48 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014187280