حسابرسی داخلی و کمبود اطلاعات مالی در بخش بانکی اسپانیا
|کد مقاله||سال انتشار||تعداد صفحات مقاله انگلیسی||ترجمه فارسی|
|41744||2015||8 صفحه PDF||سفارش دهید|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Revista de Contabilidad, Volume 18, Issue 2, July–December 2015, Pages 174–181
The internal audit function (IAF) has taken on a major role in the regulation of corporate governance. In this sense, the quality of financial information is essential in order to supervise the reliability of financial reporting. This paper examines whether the structure and characteristics of the IAF affect the quality of financial reporting. An analysis has been made on the internal audit departments of Spanish banks, using a sample of 47 entities. The results show that the financial reporting quality has a positive and significant relationship with some characteristics of IAF quality that contribute to the entities presenting higher quality financial information, namely, qualified and independent internal auditors.