Resumen de Brazil: State-owned enterprises.

Carlos Augusto Junqueira, Eduardo Abrantes

• The article examines the quality issues over the management of state-owned enterprises (SOE) in Brazil as of mid-September 2016. Also cited are the enactment of the SOEs' Governance Law, which mandates independent auditing of the SOEs' balance sheets, the need for SOEs to create a statutory audit committee, and the minimum requirements for transparency in the conduct of business by SOEs.