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La Publicación De Honorarios De Las Firmas De Auditoría En España: Un Análisis Empírico

Author

Listed:
  • ROSARIO LÓPEZ GAVIRA

    ()

  • JOSÉ ÁNGEL PÉREZ LÓPEZ

    ()

  • JOSÉ ENRIQUE ROMERO GARCÍA

    ()

Abstract

La presente investigación analiza si realmente las medidas relacionadas con la imposición de publicación de honorarios en España contribuyen intrínsecamente a paliar, en cierta medida, los conflictos de independencia que la profesión auditora tiene actualmente.En relación con la evidencia obtenida del cuestionario utilizado en la investigación, es interesante subrayar que los profesores universitarios se inclinan, en general, a favor de la existencia de este tipo de medidas de transparencia informativa, sin embargo, los auditores se muestran contrarios a la misma. No obstante, a pesar de este posicionamiento inicial discrepante, la evidencia indica que dentro de la categoría de auditores es preciso diferenciar dos grupos: los profesionales consolidados y los profesionales no consolidados. De esta forma, los resultados indican que estos últimos muestran una opinión intermedia cercana en algunos puntos a la indicada por los profesores universitarios.

Suggested Citation

  • Rosario López Gavira & José Ángel Pérez López & José Enrique Romero García, 2008. "La Publicación De Honorarios De Las Firmas De Auditoría En España: Un Análisis Empírico," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, November.
  • Handle: RePEc:col:000129:005135
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    More about this item

    Keywords

    Auditoría; independencia; publicación de honorarios.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services

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