Evidencia empírica de los factores que afectan a la independencia del auditor

The European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively and negatively, the auditor maintains its independence from the client.

Money laundering and virtual money: the bitcoin example

Money laundering operations faced multiple changes and become more complex, in line with financial innovation. Often, regulation does not follow that innovation, giving opportunity to take advantage of thes e gaps in less lawful activities. The bitcoin is a virtual currency that has grown significantly, both in value and in volume of transactions, in recent years. The dimension of the phenomenon led to an increasing surveillance from the financial supervisors . We search for evidence of the relationship between money laundering and transactions carried out in bitcoins, the most popular virtual currency at the moment. We analyse the official publications relating the two themes, academic research and the notori ety within the international media. The attitudes toward the bitcoin are diverse, but all share concerns about its future impact. Some sparse evidence indicates that bitcoin may be an opportunity for money laundering, however more data is required.