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Pontifícia Universidade Católica de São Paulo

1. Cesar de Alencar Leme de Almeida. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América.

Degree: 2008, Pontifícia Universidade Católica de São Paulo

More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the financial scandals publicized early in this decade led to changes in money market regulations, with more stringent requirements on listed companies. Among the various requirements then imposed is the strengthening of Audit Committees for improvement of Corporate Governance practices. Because Audit Committees are not legally required under the Brazilian corporate legislation, the Brazilian Securities Commission (CVM) together with authorities from other countries which do not have such commission agreed with the Securities &Exchange Commission SEC to replace Audit Committees with similar agencies; e.g., the Fiscal Council, in the case of Brazil. According to the SEC, as it is independent of the Administrative Council, the Fiscal Council might perform an Audit Committees functions, providing that some of the latters attributions are also taken over. Against this background, there are currently two groups of Brazilian, non-financial companies listed in the New York Stock Exchange, namely: one which voluntarily formed its Audit Committee, and one which maintained its Fiscal Council with expanded functions, now known as "Conselho Fiscal Turbinado" (Powered Fiscal Council). The study was primarily designed to identify the Brazilian companies listed at the NYSE New York Stock Exchange, and among them, those which formed their Audit Committee and those which maintained their Fiscal Council. A bibliographic survey was conducted to identify the differences between the Brazilian and the US capital markets, the attributions assigned to Audit Committees, and their compliance with the respective agencies Internal Regulations. Thus, it was possible to check for compliance with these attributions and the similarity of functions established by the Audit Committees and Fiscal Councils researched. The research findings prove that the attributions of these two agencies are homogeneous. Lastly, possible new academic studies on this subject are presented

Cada vez mais, empresas brasileiras têm lançado seus papéis nas bolsas de valores internacionais, em especial na Bolsa de Valores de New York. Ao mesmo tempo em que é atrativo financeiramente para as empresas o lançamento de seus papéis no exterior, comparativamente com outras fontes de recursos, algumas exigências estabelecidas pelos órgãos reguladores precisam ser atendidas. No caso norte-americano, os escândalos vividos no início desta década fizeram com que a legislação que regulamenta o funcionamento do mercado de capitais fosse alterada, introduzindo normas mais rígidas para as empresas de capital aberto. Entre as diversas exigências impostas, está o fortalecimento do Comitê de Auditoria no processo de melhoria das práticas de…

Advisors/Committee Members: Neusa Maria Bastos Fernandes Santos.

Subjects/Keywords: Comitê de auditoria; Auditoria; Conselho Fiscal Turbinado; Powered Fiscal Council; Governança corporativa; Mercado de capitais; Capital market; CIENCIAS CONTABEIS; Audit committee; Sarbanes &Oxley Act; Conselho fiscal; Corporate governance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Almeida, C. d. A. L. d. (2008). A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América. (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=7058

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Almeida, Cesar de Alencar Leme de. “A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América.” 2008. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed January 18, 2020. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=7058.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Almeida, Cesar de Alencar Leme de. “A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América.” 2008. Web. 18 Jan 2020.

Vancouver:

Almeida CdALd. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2008. [cited 2020 Jan 18]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=7058.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Almeida CdALd. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2008. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=7058

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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