Papel del comité de auditoría en la gestión de riesgos empresariales y en la reputación corporativa
-
1
Universidad de Burgos
info
- Sarabia Peinador, Luis Antonio (dir.)
- Iglesias Río, Miguel Ángel (coord.)
Editorial: Servicio de Publicaciones e Imagen Institucional ; Universidad de Burgos
ISBN: 84-16283-16-8, 978-84-16283-18-7, 84-16283-18-4
Any de publicació: 2015
Pàgines: 437-450
Congrés: Jornadas de Doctorandos de la Universidad de Burgos (2. 2015. Burgos)
Tipus: Aportació congrés
Resum
The importance of corporate reputation in achieving sustainable competitive advantages for the company has generated a growing interest regarding its determinants. This paper develops a theoretical framework about the relationship between the characteristics relating to the governance structures, the quality of Enterprise Risk Management (ERM) systems and corporate reputation. The study also argues the mediating effect of ERM systems in the relationship between the audit committee characteristics, and corporate reputation. In addition, this paper makes a proposal of empirical analysis to test the hypotheses in a sample of Spanish companies.