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Persistent link: https://www.econbiz.de/10010146150

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The effectiveness of the audit committee in Spain : implications of its existence on the auditor’s opinion

Andrés Suárez, Javier de; Cabal García, Elena; … - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 3, pp. 333-352

This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as its voluntary or otherwise compulsory...

Persistent link: https://www.econbiz.de/10010160826