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El efecto de la rotación de socio en la calidad de la auditoría

Author

Listed:
  • Gómez Aguilar, Nieves
  • Biedma López, Estíbaliz
  • Ruiz Barbadillo, Emiliano

Abstract

La Ley de Auditoría de 2015 impone salvaguardas más estrictas en relación con la firma y el socio firmante de los informes de auditoría que la Ley de 2010. Se han impuesto medidas de alto coste para el mercado sin haber tenido tiempo para determinar si su efecto será positivo para los usuarios de la información contable.

Suggested Citation

  • Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018. "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 7-18.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:1:p:7-18
    DOI: 10.1016/j.rcsar.2017.03.001
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    References listed on IDEAS

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    More about this item

    Keywords

    Rotación de socio; Rotación de firma; Calidad de la auditoría; Gestión continuada; Regulación de la auditoría; Audit partner rotation; Audit firm rotation; Audit quality; Going concern; Audit regulation;
    All these keywords.

    JEL classification:

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

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