Fiscal review and corporate sustainability in Colombia

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Published Jul 1, 2017
DOI https://doi.org/10.17981/econcuc.38.2.2017.06

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Wendell Archibold Barrios
Universidad del Atlántico.
Loraines Aguilera Villafañe
Universidad del Atlántico.
Adalberto Escobar Castillo
Universidad de la Costa

Abstract

The purpose of this article is to set the Statutory Auditor duties impact in the corporate sustaintability, taking as reference various authors’ point of view. This research is developed from a qualitative approach, a descriptive scope and a documentary design. It was possible to find clear evidence showing that the statutory auditor, through the fulfillment of all its duties, positively impacts the progress of corporate sustainability through the control exercised over the administration’s actions. It is concluded that the statutory auditor has a direct influence on the development of companies with sustainable practices.

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How to Cite
Archibold Barrios, W., Aguilera Villafañe, L., & Escobar Castillo, A. (2017). Fiscal review and corporate sustainability in Colombia. ECONÓMICAS CUC, 38(2), 77–88. https://doi.org/10.17981/econcuc.38.2.2017.06
Issue
Vol. 38 No. 2 (2017)
Section
Artículos.

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