Un estudio empírico sobre la relación entre informe de auditoría y cambio de auditor

• Autores: Emiliano Ruiz Barbadillo, María Nieves Gómez Aguilar
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 105, 2000, págs. 705-742
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 9 Citas
• Resumen
  • español

    El objetivo pretendido en este trabajo es someter a contraste empírico la importancia del informe de auditoría como inductor del cambio de auditor. Para ello se justifican las razones y circustancias bajo las cuales puede explicarse que las empresas tras recibir un informe de auditoría con salvedades tengan incentivos para realizar un cambio voluntario de auditor. Tras la observación de los cambios de auditor realizados en una muestra de empresas españolas, el diseño experimental desarollado en este trabajo se ha basado en el análisis de tres aspectos que hacen referencia a la importancia del informe de auditoría como inductor del cambio, la dirección del cambio de auditor y el efecto de la dirección del cambio en la mejoría de la opinión de auditoría

  • English

    The objective of this paper is to empirically contrast the importance of the audit report as driver of the auditor change. We justify the reasons and circumstances which explain that companies have an incentive to carry out a voluntary auditor change after getting a qualified audit report. After analysing the auditor changes that exist in a sample of Spanish companies, the experimental technique developed in this paper has been based on the analysis of three aspects such as the importance of the audit report as a stimulus of the change, the direction of the auditor change and if this direction results in a inprovement of the audit report.

    KEY WORDS

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