Una manifestación pública de la ética en la empresa: información financiera de calidad
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Abstract
One of the main manifestations of ethics and fulfilment of social responsibility in business is the provision of truthful information sufficient in quantity and quality concerning the economic and financial situation and results of companies. This requirement is not always met. Manipulation, falsification and concealment of accounting information and the creative use of accounting rules and regulations cause a great deal of mistrust on the part of users and hinder correct decision-making.
Commitment to corporate ethics is only possible through the correct behaviour of all the groups involved in the drawing up, approval and checking of economic and financial information, including management, the board of directors and external auditors. This article looks at the proposals for codes of good corporate governance drawn up at domestic and international level, and more specifically at the role of audit committees and the new demands made of external auditors as measures seeking to restore the trust of investors and assure the proper operation of markets.
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