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)

Marcos, Francisco

Abstract

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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)

Francisco Marcos

Instituto de Empresa Business School

March 1, 1997

Revista de Derecho Mercantil, Vol. 223, pp. 149-219, 1997

Abstract:
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.

Note: Downloadable document is in Spanish.

Number of Pages in PDF File: 36

Keywords: Auditing, Independence, Corporate Law, Securities Regulation, Professional Regulation, US Federal Law

JEL Classification: G38, K22, L84, M42, M48

Accepted Paper Series

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Date posted: February 12, 2011

Suggested Citation

Marcos, Francisco, 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) (March 1, 1997). Revista de Derecho Mercantil, Vol. 223, pp. 149-219, 1997. Available at SSRN: http://ssrn.com/abstract=1737076

Contact Information

Francisco Marcos (Contact Author)

Instituto de Empresa Business School ( email )

Serrano 118, bajo dcha
Madrid 28006
Spain
34-917820040 (Phone)
34-915640711 (Fax)