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)
Instituto de Empresa Business School
March 1, 1997
Revista de Derecho Mercantil, Vol. 223, pp. 149-219, 1997
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, M48Accepted Paper Series
Date posted: February 12, 2011
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