Search

Copyright of Arquivos Brasileiros de Oftalmologia is the property of Arquivos Brasileiros de Oftalmologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Administração e Inovação (RAI) is the property of Revista de Administracao e Inovacao- RAI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Corporate governance is expected to watch over the transparency of the accounting information that is presented to the public. In that sense, corporate governance codes propose the creation of the board of administrators and, for support, the audit committee. This study aims to compare the proposed characteristics of the audit committee in the corporate governance code of Brazil and other countries. A qualitative research was undertaken through content analysis of the corporate governance laws of 17 countries that report audit committee characteristics. In addition, the application of the audit committee characteristics proposed in Brazil by the Brazilian Corporate Governance Institute (IBGC) was analyzed in companies from the State of Santa Catarina whose stock is traded on the Sao Paulo Stock Exchange. The results show similarities in the proposed audit committee characteristics among the countries under analysis, particularly in the composition, qualification of the members and responsibilities. What the implementation of the proposed audit committee in the companies from Santa Catarina is concerned, the majority presents a fiscal council instead of an audit committee. In conclusion, despite the similarities in the characteristics of the audit committees identified in the corporate governance codes, further research is needed to create a pattern for regulatory entities to propose to the companies. [ABSTRACT FROM AUTHOR]