The Independence of the Audit

  • Sergio Demetrio Polo-Jiménez Universidad Autónoma del Estado de Hidalgo https://orcid.org/0000-0002-6137-5549
  • Graciela Muñoz-Arteaga Universidad Autónoma del Estado de Hidalgo
  • Daniela Martín-Benítez Universidad Autónoma del Estado de Hidalgo
DOI: https://doi.org/10.29057/icea.v7i13.3504
Keywords: Audit, Independence of the Audit, Financial Market

Abstract

The present work, seeks to know the level of influence that certain business characteristics maintain, with the independence index of the audit in the period 2010 to 2012, to reach the established objectives, a sample is analysed formed by 204 questionnaires of corporate best practices belonging to 68 companies listed on the Mexican Financial Market.

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References

[1] Sarkar, J.; Sarkar, S & Sen, K. A Corporate Governance Index for Large Listed Companies in India (May 9, 2012). Available at SSRN: https://ssrn.com/abstract=2055091 or http://dx.doi.org/10.2139/ssrn.2055091

[2] Javaid, F. Compliance with the treatment. Impact of Corporate Governance index on Firm Performance: evidence from Pakistani manufacturing 2015; 2(15): 1-21

[3] Mohamed Abulgasem, M.; Nurul Aini Muhamedb, N.; Mazna, N. The Influence of Corporate Governance, Financial Ratios, and Sukuk Structure on Sukuk Rating. Procedia Economics and Finance 2015; 31 62-74
Published
2018-12-05
How to Cite
Polo-Jiménez, S. D., Muñoz-Arteaga, G., & Martín-Benítez, D. (2018). The Independence of the Audit. Boletín Científico De Las Ciencias Económico Administrativas Del ICEA, 7(13), 18-21. https://doi.org/10.29057/icea.v7i13.3504
Issue
Vol 7 No 13 (2018): Boletín Científico de las Ciencias Económico Administrativas del ICEA
Section
Papers