Papel del comité de auditoría en la gestión de riesgos empresariales y en la reputación corporativa

  1. Pérez Cornejo, Clara 1
  1. 1 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Liburua:
II Jornadas de Doctorandos de la Universidad de Burgos: Universidad de Burgos. 10 y 11 de diciembre de 2015
  1. Sarabia Peinador, Luis Antonio (dir.)
  2. Iglesias Río, Miguel Ángel (coord.)

Argitaletxea: Servicio de Publicaciones e Imagen Institucional ; Universidad de Burgos

ISBN: 84-16283-16-8,  978-84-16283-18-7,  84-16283-18-4

Argitalpen urtea: 2015

Orrialdeak: 437-450

Biltzarra: Jornadas de Doctorandos de la Universidad de Burgos (2. 2015. Burgos)

Mota: Biltzar ekarpena

DIALNET GOOGLE SCHOLAR

Laburpena

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.

Datuen iturria: Dialnet