Aplicación práctica de las Normas de Registro y Valoración dos y tres: un caso de auditoría real en el inmovilizado material


de Jesús Cárdenas Grillo, Lucía


In the present Work, the composition of the Board of Directors of Spanish listed companies is analyzed, through the number and type of directors of the Board and its committees that derive from it. The functioning of the Board of Directors and its dependent committees will also be analyzed, taking into account in the first place the number of meetings held during the year, as well as whether or not there are different types of committees. This analysis will focus on Spanish companies listed on the IBEX 35, and in order to be able to make a fair comparison, the results and data obtained are contrasted with the Spanish companies with the highest capitalization (+500 million euros). Another point to keep in mind that is considered in this work is whether or not companies comply with applicable regulations, in this case the recommendations of the Code of Good Corporate Governance of the National Securities Market Commission. For this, the requirements established for each of the above-mentioned parameters are observed: number of components and composition, and number of meetings of the Board of Directors, as well as their derivative bodies. To carry out the work, a database from the Corporate Governance Reports issued annually by the National Securities Market Commission has been used.



Martínez Blasco, Mónica


IQS SM - Master’s Degree in Auditing and Management Control