Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores

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Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores

Author Info

Emiliano Ruiz Barbadillo (Universidad de Cádiz)
Nieves Gómez Aguilar (Universidad de Cádiz)
Nieves Carrera Pena (Instituto de Empresa)

Additional information is available for the following registered author(s):

Nieves Carrera

Abstract

Aunque la duración del contrato de auditoría ha atraído recientemente gran atención en la literatura, sobre todo, por sus posibles efectos sobre la calidad de la auditoría, la investigación no ha aportado hasta el momento una respuesta concluyente sobre esta cuestión. Este trabajo analiza la relación entre la calidad de la auditoría (subrogada por la probabilidad de una empresa de recibir informes cualificados por gestión continuada) y la duración del contrato. Nuestros resultados muestran que la duración del contrato no disminuye la calidad de la auditoría, por lo que como principal implicación para la regulación de la calidad surge la desestimación de la rotación obligatoria de auditoría.

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Publisher Info
Article provided by Fundación SEPI in its journal Investigaciones Economicas.

Volume (Year): 30 (2006)
Issue (Month): 2 (May)
Pages: 283-316
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Handle: RePEc:iec:inveco:v:30:y:2006:i:2:p:283-316

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Find related papers by JEL classification:
G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June. [Downloadable!] (restricted)
Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December. [Downloadable!] (restricted)
Manuel Arellano & Olympia Bover, 1990. "La econometría de datos de panel," Investigaciones Economicas, Fundación SEPI, vol. 14(1), pages 3-45, January. [Downloadable!]
Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March. [Downloadable!] (restricted)
DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December. [Downloadable!] (restricted)
Mark L. DeFond, 2002. "Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Blackwell Publishing, vol. 40(4), pages 1247-1274, 09. [Downloadable!] (restricted)
Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January. [Downloadable!] (restricted)
Krishnan, Jagan & Stephens, Ray G., 1995. "Evidence on opinion shopping from audit opinion conservatism," Journal of Accounting and Public Policy, Elsevier, vol. 14(3), pages 179-201. [Downloadable!] (restricted)
Lennox, Clive, 2000. "Do companies successfully engage in opinion-shopping? Evidence from the UK," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 321-337, June. [Downloadable!] (restricted)

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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

Juan Monterrey Mayoral & Amparo Sánchez-Segura, 2007. "Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 119-159, January. [Downloadable!]

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