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)

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

36 Pages Posted: 12 Feb 2011

Date Written: March 1, 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.

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

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

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: https://ssrn.com/abstract=1737076

Francisco Marcos (Contact Author)

IE Law School ( email )

Castellón de la Plana 8
Madrid, Madrid 28006
Spain

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