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Análisis de la prima de riego en las mujeres auditoras: el caso español

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Abstract

Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras españolas de pequeñas y medianas empresas como herramienta de cobertura. Mediante técnicas econométricas se ha realizado un análisis univariante y multivariante a 2.536 observaciones de clientes auditados por veintiuna firmas de auditoría de pequeña y media dimensión durante el periodo 2002 y 2014. Los resultados sugieren que las empresas auditadas pagan unas tarifas de auditoría más altas cuando el informe de auditoría es firmado por una mujer. La evidencia combinada en este estudio sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del auditor a través de las horas dedicadas en cada uno de los trabajos, centrando el análisis en el segmento de pequeñas y medianas firmas de auditoría.

Suggested Citation

  • Aguilar Agreda, Jisela Marivel & Serrano, Jose & Bernabé-Pérez, Mercedes, 2019. "Análisis de la prima de riego en las mujeres auditoras: el caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 3(2), pages 17-33, July.
    • Handle: RePEc:aaz:sbir01:v:3:y:2019:i:2:p:17-33
    DOI: 10.26784/sbir.v3i2.193
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    File URL: https://sbir.upct.es/index.php/sbir/article/view/193/98
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    References listed on IDEAS

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    1. Carcello, Jv & Palmrose, Zv, 1994. "Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 1-30.
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    1. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).

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    More about this item

    Keywords

    género; riesgo; prima; esfuerzo; pequeños auditores;
    All these keywords.

    JEL classification:

    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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