Influence of board interlocking in the selection of the audit firm on the mandatory caster
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad Nacional Autónoma de México
2018
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| _version_ | 1876431770036994048 |
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| author | Evandro de Nez |
| author_facet | Evandro de Nez |
| contents | Influence of board interlocking in the selection of the audit firm on the mandatory caster Evandro de Nez Paulo Roberto da Cunha Administración y Contabilidad M42 M41 O16 Independent Audit Board Interlocking In the board of directors is common to observe the interaction between companies from inserting the same counselor in different councils, which is called the Board Interlocking (BI), disseminating information and experience among advisers who seek to use them for decision making. The aim of the study is to assess the influence of Board Interlocking in audit firm selection in mandatory rotation in companies listed on the BM&FBovespa. This is a study, documentary and quantitative. We used a sample of 235 companies that had the exchange of the audit firm in 2012. The processing and analysis of data using descriptive statistics and logistic regression. The results indicate the existence of BI in the enterprises. The result of the regression indicates an improvement in the model assertiveness, but without statistical significance. It was concluded that the BI is practiced by Brazilian companies and does not influence the choice of audit firm on mandatory rotation. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39572280002 https://www.redalyc.org/journal/395/39572280002/ https://www.redalyc.org/journal/395/39572280002/html/ https://www.redalyc.org/journal/395/39572280002/39572280002.epub https://www.redalyc.org/journal/395/39572280002/movil 10.22201/fca.24488410e.2018.1077 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| format | Artículo científico |
| id | redalyc_39572280002 |
| institution | Redalyc |
| language | en |
| publishDate | 2018 |
| publisher | Universidad Nacional Autónoma de México |
| spellingShingle | Influence of board interlocking in the selection of the audit firm on the mandatory caster Evandro de Nez Administración y Contabilidad M42 M41 O16 Independent Audit Board Interlocking Influence of board interlocking in the selection of the audit firm on the mandatory caster Evandro de Nez Paulo Roberto da Cunha Administración y Contabilidad M42 M41 O16 Independent Audit Board Interlocking In the board of directors is common to observe the interaction between companies from inserting the same counselor in different councils, which is called the Board Interlocking (BI), disseminating information and experience among advisers who seek to use them for decision making. The aim of the study is to assess the influence of Board Interlocking in audit firm selection in mandatory rotation in companies listed on the BM&FBovespa. This is a study, documentary and quantitative. We used a sample of 235 companies that had the exchange of the audit firm in 2012. The processing and analysis of data using descriptive statistics and logistic regression. The results indicate the existence of BI in the enterprises. The result of the regression indicates an improvement in the model assertiveness, but without statistical significance. It was concluded that the BI is practiced by Brazilian companies and does not influence the choice of audit firm on mandatory rotation. 2018 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39572280002 https://www.redalyc.org/journal/395/39572280002/ https://www.redalyc.org/journal/395/39572280002/html/ https://www.redalyc.org/journal/395/39572280002/39572280002.epub https://www.redalyc.org/journal/395/39572280002/movil 10.22201/fca.24488410e.2018.1077 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.2 Vol.63 |
| title | Influence of board interlocking in the selection of the audit firm on the mandatory caster |
| topic | Administración y Contabilidad M42 M41 O16 Independent Audit Board Interlocking |
| url | https://www.redalyc.org/articulo.oa?id=39572280002 https://www.redalyc.org/journal/395/39572280002/ https://www.redalyc.org/journal/395/39572280002/html/ https://www.redalyc.org/journal/395/39572280002/39572280002.epub https://www.redalyc.org/journal/395/39572280002/movil |