Calidad de la auditoría, "Second-Tier" y tamaño: su efecto en las empresas fracasadas no cotizadas españolas

• Autores: Inmaculada Aguiar Díaz, Nieves Lidia Díaz Díaz
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 44, Nº 1, 2015, págs. 24-46
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 5 Citas
• Referencias bibliográficas
  • Altman, E. I. (1982). Accounting implications of failure prediction models. Journal of Accounting, Auditing and Finance, 6(1), 4–19.
  • Arnedo, L., Lizarraga, F., y Sánchez, S. (2008). Going-concern uncertainties in pre-bankrupt audit reports: New evidence regarding discretionary...
  • Bertin, M. A. J., y Iturriaga, F. J. L. (2007). Auditoría y discrecionalidad contable en la gran empresa no financiera española. Spanish Journal...
  • Boone, J., Khurana, I., y Raman, K. (2010). Do the Big 4 and the second-tier firms provide audits of similar quality? Journal of Accounting...
  • Byrnes, N. (2005, agosto 22). The little guys doing large audits. Business Week.
  • Cano-Rodríguez, M. (2010). Big auditors, private firms and accounting conservatism: Spanish evidence. European Accounting Review, 19(1), 131–159....
  • Carcello, J. V., Hermanson, D. R., y Huss, H. F. (1995). Temporal changes in bankruptcy-related reporting. Auditing: A Journal of Practice...
  • Carey, P., Kortum, S., y Moroney, R. (2012). Auditors’ going-concern-modified opinions after 2001: Measuring reporting accuracy. Accounting...
  • Carey, P. J., Geiger, M. A., y O’Connell, B. T. (2008). Costs associated with going-concern modified audit opinions: An analysis of the Australian...
  • Carson, E., Fargher, N., Geiger, M., Lennox, C., Raghunandan, K., y Willekens, M. (2013). Audit reporting for going-concern uncertainty: A...
  • Cassell, C. A., Giroux, G., Myers, L., y Omer, T. (2013). The emergence of second-tier auditors in US: Evidence from investor perceptions...
  • Chaney, P., Jeter, D., y Shivakumar, L. (2004). Self-selection of auditors and audit pricing in private firms. The Accounting Review, 79(1),...
  • Chen, K. C. W., y Church, B. K. (1992). Default on debt obligations and the issuance of going concern opinions. Auditing: A Journal of Practice...
  • Chi, W., Douthett Jr., E., y Lisic, L. L. (2012). Client importance and audit partner independence. Journal of Accounting Public Policy, 31(3),...
  • Chung, H., y Kallapur, S. (2003). Client importance, non-audit services and abnormal accruals. The Accounting Review, 78, 931-955. doi:10.2308/accr.2003.78.4.931
  • Citron, D., y Taffler, R. (1992). The audit report under going concern uncertainties: An empirical analysis. Accounting and Business Research,...
  • DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, 183–199. doi:10.1016/0165-4101(81)90002-1
  • Feldmann, D., y Read, W. (2010). Auditor conservatism after Enron. Auditing: A Journal of Practice & Theory, 29(1), 267–278. doi:10.2308/aud.2010.29.1.267
  • Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36, 345–368. doi:10.1016/j.bar.2004.09.003
  • Francis, J. R., Maydew, E. L., y Sparks, H. C. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal...
  • Fuerman, R. D. (2004). Audit quality examined one large CPA firm at a time: Mid-1990’s empirical evidence of a precursor of Arthur Andersen’s...
  • Gaeremynck, A., y Willekens, M. (2003). The endogenous relationship between audit-report type and business termination: Evidence on private...
  • Geiger, M., y Raghunandan, K. (2002). Going-concern opinions in the new legal environment. Accounting Horizons, 16(1), 17–26. doi:10.2308/acch.2002.16.1.17
  • Geiger, M., Raghunandan, K., y Rama, D. V. (2005). Recent changes in the association between bankruptcies and prior audit opinions. Auditing:...
  • Geiger, M., y Rama, D. (2006). Audit firm size and going-concern reporting accuracy. Accounting Horizons, 20(1), 1–17. doi:10.2308/acch.2006.20.1.1
  • Geiger, M. A., Raghunandan, K., y Rama, D. V. (1998). A note on going-concern modified audit reports and subsequent bankruptcies before and...
  • Ghicas, D., Papadaki, A., Siougle, G., y Sougiannis, T. (2008). The relevance of quantifiable audit qualifications in the valuation of IPOs....
  • Greene, W. H. (1998). Análisis econométrico. Madrid: Prentice Hall. Hope, O., y Langli, J. C. (2010). Auditor independence in a private firm...
  • Hopwood, W., McKeown, J. C., y Mutchler, J. F. (1989). A test of the incremental explanatory power of opinions qualified for consistency and...
  • Hopwood, W. J., McKeown, J. C., y Mutchler, J. F. (1994). A reexamination of auditor versus model accuracy within the context of the going-concern...
  • Jeong, S. W., y Rho, J. (2004). Big six auditors and audit quality: The Korean evidence. The International Journal of Accounting, 39, 175–196....
  • Kaplan, S. E., y Williams, D. D. (2012). The changing relationship between audit firm size and going concern reporting. Accounting, Organization...
  • Khurana, I. K., y Raman, K. K. (2004). Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence...
  • Krishnan, J., y Schauer, P. (2000). The differentiation of quality among auditors: Evidence from the not-for-profit sector. Auditing: A Journal...
  • La Porta, R., Lopez-de-Silanes, F., y Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance, 54, 471–517. doi:10.1111/0022-1082.00115
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A., y Vishny, R. W. (1998). Law and finance. The Journal of Political Economy, 106(6), 1113–1150....
  • Lawrence, A., Minutti-Meza, M., y Zhang, P. (2011). Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client...
  • Lennox, C. (1999). Are large auditors more accurate than small auditors? Accounting and Business Research, 29(3), 217–227. doi:10.1080/00014788.1999.9729582
  • Lennox, C. (2000). Going concern opinions in failing companies: Auditor dependence and opinion shopping. WP SSRN. doi:10.2139/ssrn.240468
  • Li, C. (2009). Does client importance affect auditor independence at the office level? Empirical evidence from going-concern opinions. Contemporary...
  • McKeown, J. C., Mutchler, J. F., y Hopwood, W. (1991). Towards an explanation of auditor failure to modify the audit opinions of bankrupt...
  • Monterrey, J., y Sánchez, A. (2008). Gobierno corporativo, conflictos de agencia y elección de auditor. Revista Española de Financiación y...
  • Mutchler, J. F. (1984). Auditors’ perceptions of the going-concern opinion decision. Auditing: A Journal of Practice & Theory, 3(Spring),...
  • Mutchler, J. F., Hopwood, W., y Mckeown, J. (1997). The influence of contrary information and mitigating factors on audit opinion decisions...
  • Navarro García, J. C. N., y Conesa, M. I. M. (2004). Manipulación contable y calidad del auditor. Un estudio empírico de la realidad española....
  • Palmrose, Z. V. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55–73.
  • Pittman, J. A., y Fortin, S. (2004). Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics,...
  • Pryor, C., y Terza, J. (2002). Are going concern audit opinions a self-fulfilling prophecy? Advances in Quantitative Analysis of Finance and...
  • Reynolds, J. K., y Francis, J. R. (2001). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal...
  • Ruiz-Barbadillo, E., Gómez-Aguilar, N., De Fuentes-Barberá, C. D., y García-Benau, M. A. (2004). Audit quality and the going-concern decision-making...
  • Sun, L. (2006). A re-evaluation of auditors’ opinions versus statistical models in bankruptcy prediction. Review of Quantitative Finance and...
  • Van Tendeloo, B., y Vanstraelen, A. (2008). Earnings management and audit quality in Europe: Evidence from the private client segment market....
  • Vander Bauwhede, H., y Willekens, M. (2004). Evidence on (the lack of) audit-quality differentiation in the private client segment of the...
  • Xu, Y., Jiang, A. L., Fargher, N., y Carson, E. (2011). Audit reports in Australia during the global financial crisis. Australian Accounting...
  • Zmijewski, M. (1984). Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research,...