Journal of CENTRUM Cathedra. Vol. 07, Issue 01

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/194736

Tabla de Contenido
JCC Volume 7 - Issue 1 - 2014
  • Currency Choices in Valuation: An Approach for Emerging Markets L. Dumrauf, Guillermo; 1
  • Minimum Wage and Job Mobility in Peru Cespedes, Nikita; Sanchez, Alan; 2
  • Internationalization of Firms’ Activities and Company Union Wage Strategies Buccella, Domenico; 3
  • Positions on Regulations Affecting Auditing and Nonauditing Activities López Gavira, Rosario; Pérez López, José Ángel; Romero García, José Enrique; 4
  • Competitiveness among Higher Education Institutions: A Two-Stage Cobb-Douglas Model for Efficiency Measurement of Schools of Business Avilés-Sacoto, Sonia Valeria; Cook, W. D; Güemes-Castorena, David; 5

    • Explorar

    Selecciona resultados tecleando las primeras letras
    Mostrando 1 - 1 de 1
    • Miniatura
      ÍtemAcceso Abierto
      Positions on Regulations Affecting Auditing and Nonauditing Activities
      (Pontificia Universidad Católica del Perú. CENTRUM, 2014) López Gavira, Rosario; Pérez López, José Ángel; Romero García, José Enrique
      The change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this sector regarding those aspects of the law that regulate the provision of services other than the auditing of annual accounts, with a view to obtaining relevant conclusions for the regulation of the auditing activity. Findings show the existence of three professional subgroups according to the level of global prohibition of the incompatibilities analyzed and the level of importance assigned to the prohibitions in two important groups of prohibitions. The difference between these professional groups is analyzed in terms of their level of prohibition in comparison with the law. Other results show the most important variables for measuring a firm’s degree of independence.