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Calidad de la información contable y esfuerzo del auditor: El caso español

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Abstract

El objetivo de este trabajo es analizar si los auditores son capaces de detectar la gestión de resultados en sus empresas auditadas y si ante un incremento en el esfuerzo, el nivel de devengos discrecionales será menor. Como singular contribución, se mide el esfuerzo del auditor mediante las horas efectivamente empleadas, al contrario que trabajos anteriores que se basan en honorarios u horas estimadas o subrogados de estas. Asimismo, la muestra utilizada está compuesta por pequeñas y medianas firmas de auditoría, lo que le aporta un valor añadido por ser este segmento del mercado de auditoría más competitivo. Los resultados evidencian que el cliente reduce los devengos anormales positivos del resultado ante un incremento del esfuerzo del auditor, poniendo así en valor su figura como garante de la información financiera, contribuyendo al debate sobre la calidad de las pequeñas firmas. En lo que respecta a los ajustes por devengo negativos, se puede interpretar una pasividad del auditor ante el conservadurismo contable y un efecto aprendizaje en el cliente, que aumenta la manipulación negativa de resultados conforme se incrementa la duración contractual con el auditor

Suggested Citation

  • Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
    • Handle: RePEc:aaz:sbir01:v:4:y:2020:i:1:p:52-68
    DOI: 10.26784/sbir.v4i1.244
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    More about this item

    Keywords

    ajustes por devengo; esfuerzo del auditor; pequeños auditores;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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