| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 856.81 KB | Adobe PDF |
Advisor(s)
Abstract(s)
A presente Dissertação de Mestrado, realizada na área das ciências jurídicoempresariais,
visa contribuir para a compreensão da comissão de auditoria enquanto parte
integrante do modelo de governação anglo-saxónico no âmbito das sociedades anónimas.
Este trabalho inclui uma análise do equilíbrio interorgânico próprio de cada modelo de
governação das sociedades anónimas e da essência das atividades de administração e de
fiscalização também exclusivas de cada modelo de governação. Procurar-se-á interligar
este ponto com uma reflexão sobre a influência global dos denominados Princípios de
Corporate Governance, verificando até que ponto estes são determinantes e, bem assim,
acolhidos, pela realidade societária atual.
Como qualquer fenómeno, também a comissão de auditoria tem a sua origem
histórica. Para tal, é necessário ter presente toda a evolução da comissão e as várias
influências oriundas de diversos ordenamentos.
Tendo por base os problemas funcionais que são inerentes à comissão de auditoria,
com o presente estudo procuramos demostrar as exigências impostas aos membros que
integram esta comissão e a sujeição destes a um conjunto de deveres fundamentais.
A problemática central da presente Dissertação prende-se com a natureza bicéfala
dos membros da comissão de autoria. Nesse sentido, vamos apresentar as razões pelas
quais estes devem ser responsabilizados na qualidade de titulares do órgão de fiscalização
e não na de administradores.
Por fim, visa-se proporcionar ao leitor, por um lado, um exame crítico das
disposições que regulam a comissão de auditoria suscitando algumas reflexões face ao
modo em que esta está configurada e, por outro, sugerir perspetivas de desenvolvimentos
futuros: eis a proposta que toma corpo na presente Dissertação a qual – pela índole
abrangente e complexa – promete ter continuidade.
This Masters Dissertation in the field of Legal and Business Sciences seeks to contribute to an understanding of the audit committee as an integral part of the Anglo- Saxon model of corporate governance for public limited companies. This work includes an analysis of the balance between the different bodies in each corporate governance model for public limited companies and the core activities of the board of directors and supervisory body that are specific to each governance model. The aim is to combine this issue with a reflection on the global influence of the so-called Corporate Governance Principles, to determine to what extent these are decisive to and, indeed, embraced by the current corporate situation. As with any phenomenon, the audit committee also has its origins in history. As such, it is necessary to consider the entire evolution of the committee and the various influences on it from different systems. Taking as a starting point the functional problems that are inherent to the audit committee, this study will seek to demonstrate the requirements imposed on the members of the committee, and also the set of fundamental duties to which these members are bound. The central issue of this Dissertation is the bicephalous nature of the members of the audit committee. Accordingly, we will present the reasons why these members should be held accountable as members of the supervisory body rather than as directors. Lastly, we aim, on the one hand, to provide the reader with a critical examination of the provisions that govern the audit committee, leading to some reflections on the manner in which this is structured and, on the other, to suggest some perspectives for future developments: this is the proposal that takes shape in this Dissertation and which – due to its wide-ranging and complex nature – will certainly be continued
This Masters Dissertation in the field of Legal and Business Sciences seeks to contribute to an understanding of the audit committee as an integral part of the Anglo- Saxon model of corporate governance for public limited companies. This work includes an analysis of the balance between the different bodies in each corporate governance model for public limited companies and the core activities of the board of directors and supervisory body that are specific to each governance model. The aim is to combine this issue with a reflection on the global influence of the so-called Corporate Governance Principles, to determine to what extent these are decisive to and, indeed, embraced by the current corporate situation. As with any phenomenon, the audit committee also has its origins in history. As such, it is necessary to consider the entire evolution of the committee and the various influences on it from different systems. Taking as a starting point the functional problems that are inherent to the audit committee, this study will seek to demonstrate the requirements imposed on the members of the committee, and also the set of fundamental duties to which these members are bound. The central issue of this Dissertation is the bicephalous nature of the members of the audit committee. Accordingly, we will present the reasons why these members should be held accountable as members of the supervisory body rather than as directors. Lastly, we aim, on the one hand, to provide the reader with a critical examination of the provisions that govern the audit committee, leading to some reflections on the manner in which this is structured and, on the other, to suggest some perspectives for future developments: this is the proposal that takes shape in this Dissertation and which – due to its wide-ranging and complex nature – will certainly be continued
Description
Keywords
Sociedade anónima Modelos de governação societária Modelo anglo-saxónico Conselho de administração Comissão de auditoria Órgão de fiscalização Public limited companies Corporate governance model Anglo-saxon model Board of directors Audit committee Supervisory body