This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Juan Monterrey Mayoral (Universidad de Extremadura)
Amparo Sánchez-Segura (Universidad de Extremadura)
Abstract

El presente trabajo analiza el efecto que la duración en el cargo de auditor y sus incentivos económicos ejercen sobre su independencia, atributo crítico para favorecer la calidad contable, subrogada por los ajustes por devengo anormales. Nuestros resultados muestran cómo la prestación de servicios adicionales tiene lugar cuando el auditor ha profundizado en el conocimiento del cliente y el conocimiento generado puede ser aprovechado en la prestación de servicios adicionales, confirmando cómo la duración en el cargo de auditor favorece la calidad contable y cómo el nivel de honorarios facturados o la prestación de servicios adicionales no afectan a ésta.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: ftp://ftp.funep.es/InvEcon/paperArchive/Ene2007/v31i1a4.pdf
File Format: application/pdf
File Function: Full text
Download Restriction: no

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

Volume (Year): 31 (2007)
Issue (Month): 1 (January)
Pages: 119-159
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:iec:inveco:v:31:y:2007:i:1:p:119-159

Contact details of provider:
Postal: Investigaciones Economicas Fundación SEPI Quintana, 2 (planta 3) 28008 Madrid Spain
Email:
Web page: http://www.funep.es/

Order Information:
Email:
Web: http://www.funep.es/invecon/en/eSubsInfo.asp

For technical questions regarding this item, or to correct its listing, contact: (Isabel Sánchez-Seco).

Related research
Keywords: Auditoría; independencia; calidad contable.;

Other versions of this item:

Find related papers by JEL classification:
M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing

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.:

  1. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law & Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.
  2. DeFond, Mark L. & Subramanyam, K. R., 1998. "Auditor changes and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 35-67, February. [Downloadable!] (restricted)
  3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December. [Downloadable!] (restricted)
  4. Ivo Welch & Siew Hong Teoh & T.J. Wong, 1995. "Earnings Management and The Post-Issue Underperformance in Seasoned Equity Offerings," Finance 9-95., University of California at Los Angeles. [Downloadable!]
  5. David F. Larcker & Scott A. Richardson, 2004. "Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance," Journal of Accounting Research, Blackwell Publishing, vol. 42(3), pages 625-658, 06. [Downloadable!] (restricted)
  6. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January. [Downloadable!] (restricted)
  7. Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "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," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May. [Downloadable!]
  8. 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)
  9. Arrunada, Benito, 1999. "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, vol. 19(4), pages 513-531, December. [Downloadable!] (restricted)
    Other versions:
  10. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February. [Downloadable!] (restricted)
  11. Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December. [Downloadable!] (restricted)
  12. Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2004. "Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market," Journal of Accounting Research, Blackwell Publishing, vol. 42(4), pages 755-793, 09. [Downloadable!] (restricted)
  13. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July. [Downloadable!] (restricted)
  14. Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non-Audit Fees," Journal of Accounting Research, Blackwell Publishing, vol. 41(4), pages 721-744, 09. [Downloadable!] (restricted)
Full references

Statistics
Access and download statistics

Did you know? About 2700 working paper series are listed on RePEc.

This page was last updated on 2009-12-6.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.