O Processo de Imlementação da Governança Corporativa nas Empresas de Capital Aberto: Um Estudo com Ênfase na Auditoria

Abstract

The goal of this study was to investigate the process of implementation of corporate governance in public companies which deal with Bovespa (São Paulo Stock Exchange), with emphasis on auditorship. It is an exploratory study of the survey type. As a result of the research, it was found that: the administration board is the core for the implementation of the corporate governance; the central administration holds more power and ends up by deteriorating the other bodies of the organization as regards corporate governance; the internal auditorship committee is of high importance for corporate governance; the companies that have corporate governance improve their images in the capital markets, thus providing more credibility to investors.