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El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?

Author

Listed:
  • Martinez-Blasco, Monica
  • Garcia-Blandon, Josep
  • Vivas-Crisol, Laura

Abstract

Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedades en las empresas cotizadas españolas tras el número creciente de medidas acometidas para incrementar la independencia y la competencia del auditor. Estudios previos que han analizado ámbitos temporales anteriores a los del presente trabajo han mostrado que el mercado español no reacciona ante la presentación de un informe calificado, por lo que se puede decir que carecían de contenido informativo relevante. Se entiende que los cambios introducidos, de haber alcanzado su finalidad, deberían favorecer un aumento del contenido informativo de los informes calificados. Para analizar si los inversores consideran la información ofrecida por los auditores como una herramienta útil para la toma de decisiones, se ha analizado el efecto de la presentación del informe sobre el precio de la acción y el volumen de negociación, conjuntamente. Los resultados muestran un ligero incremento en el contenido informativo del informe de auditoría con salvedades en España tras las medidas adoptadas, y una utilidad indiscutible del informe para los inversores de aquellas empresas que cuentan con un capital flotante alto.

Suggested Citation

  • Martinez-Blasco, Monica & Garcia-Blandon, Josep & Vivas-Crisol, Laura, 2016. "El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 89-101.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:89-101
    DOI: 10.1016/j.rcsar.2015.01.005
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    More about this item

    Keywords

    Informe de auditoría; Salvedades; Contenido informativo; Estudio de eventos; Audit report; Qualified report; Information content; Event studies;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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