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

Author

Listed:
  • 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.

Suggested Citation

  • 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.
  • Handle: RePEc:iec:inveco:v:31:y:2007:i:1:p:119-159
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    References listed on IDEAS

    as
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    3. 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.
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    More about this item

    Keywords

    Auditoría; independencia; calidad contable.;

    JEL classification:

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

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