Corporate governance: audit committee and the information over the competitiveness of the SME
Due to problems of an inefficient and inefficient administration, of mismanagement of administrators in complicity with large audit firms, it is necessary to implement&am...
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2018
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I28-R145-1206_oai2025-02-11 Changmarin Reyes, Carlos Antonio 2018-11-15 Due to problems of an inefficient and inefficient administration, of mismanagement of administrators in complicity with large audit firms, it is necessary to implement a good Corporate Governance system. It is proved that, in the implementation of the system, there is a relationship between the Audit Committee, the information required and the competitiveness of the SME. The majority of the respondents considered that a good Corporate Governance implemented in an SMEis: important, it will improve its competitiveness, it will control the bad administration, it will improve the image of the public accountant, the purposes of the stakeholders will be achieved, and they can self-regulate. Por problemas de una administración ineficiente e ineficaz, de malos manejos de administradores en complicidad con firmas de auditoría grandes, se hace necesario la implantación de un buen sistema de Gobierno Corporativo. Se prueba que, en la implementación del sistema, existe relación entre el Comité de Auditoría, la información que se exige y la competitividad de la PYME. La mayoría de los encuestados consideraron que un buen Gobierno Corporativo implantado en una PYME es: importante, mejorará su competitividad, controlará la mala administración, mejorará la imagen del contador público, se alcanzarán los propósitos de los stakeholders, y que pueden autorregularse. application/pdf application/vnd.openxmlformats-officedocument.spreadsheetml.sheet text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1206 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1206/1830 https://ojs.economicas.uba.ar/Contyaudit/article/view/1206/1987 https://ojs.economicas.uba.ar/Contyaudit/article/view/1206/2188 Contabilidad y Auditoría; Núm. 48 (24): CONTABILIDAD Y AUDITORIA. JULIO-DICIEMBRE 2018; 51 1852-446X 1515-2340 Contador público Comité de auditoría Gobierno corporativo Información transparente y confiable PYME Public accountant Audit committee Corporate governance Transparent and reliable information SMES Corporate governance: audit committee and the information over the competitiveness of the SME Gobierno corporativo: efecto del comité de auditoría y la información en la competitividad para la PYME info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1206_oai |
institution |
Universidad de Buenos Aires |
institution_str |
I-28 |
repository_str |
R-145 |
collection |
Repositorio Digital de la Universidad de Buenos Aires (UBA) |
language |
Español |
orig_language_str_mv |
spa |
topic |
Contador público Comité de auditoría Gobierno corporativo Información transparente y confiable PYME Public accountant Audit committee Corporate governance Transparent and reliable information SMES |
spellingShingle |
Contador público Comité de auditoría Gobierno corporativo Información transparente y confiable PYME Public accountant Audit committee Corporate governance Transparent and reliable information SMES Changmarin Reyes, Carlos Antonio Corporate governance: audit committee and the information over the competitiveness of the SME |
topic_facet |
Contador público Comité de auditoría Gobierno corporativo Información transparente y confiable PYME Public accountant Audit committee Corporate governance Transparent and reliable information SMES |
description |
Due to problems of an inefficient and inefficient administration, of mismanagement of administrators in complicity with large audit firms, it is necessary to implement a good Corporate Governance system. It is proved that, in the implementation of the system, there is a relationship between the Audit Committee, the information required and the competitiveness of the SME. The majority of the respondents considered that a good Corporate Governance implemented in an SMEis: important, it will improve its competitiveness, it will control the bad administration, it will improve the image of the public accountant, the purposes of the stakeholders will be achieved, and they can self-regulate. |
format |
Artículo publishedVersion Articles Artículos de Investigación |
author |
Changmarin Reyes, Carlos Antonio |
author_facet |
Changmarin Reyes, Carlos Antonio |
author_sort |
Changmarin Reyes, Carlos Antonio |
title |
Corporate governance: audit committee and the information over the competitiveness of the SME |
title_short |
Corporate governance: audit committee and the information over the competitiveness of the SME |
title_full |
Corporate governance: audit committee and the information over the competitiveness of the SME |
title_fullStr |
Corporate governance: audit committee and the information over the competitiveness of the SME |
title_full_unstemmed |
Corporate governance: audit committee and the information over the competitiveness of the SME |
title_sort |
corporate governance: audit committee and the information over the competitiveness of the sme |
publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
publishDate |
2018 |
url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/1206 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1206_oai |
work_keys_str_mv |
AT changmarinreyescarlosantonio corporategovernanceauditcommitteeandtheinformationoverthecompetitivenessofthesme AT changmarinreyescarlosantonio gobiernocorporativoefectodelcomitedeauditoriaylainformacionenlacompetitividadparalapyme |
_version_ |
1825550627881615360 |