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Auditoría y discrecionalidad contable en la gran empresa industrial española

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Abstract

This paper analyzes the impact of auditing on the quality of accounting information of firms. Based on a sample of 237 firms listed in Spanish capital markets in 2002 and 2003, our study has two different scopes: the characteristics of the auditing committee and the relation of the firm with auditors. Our results show a close relation between the independence of the auditing committee and the quality of accounting information and, to a lesser extent, a positive impact of the size of the committee on the reliability of financial statements. In addition, we find that the reputation of the external auditor improves the quality of financial statement and that there is an experience effect related to the duration of the contract with the auditor.

Suggested Citation

  • Jara Bertin, Mauricio Alejandro & López-Iturriaga, Félix, 2006. "Auditoría y discrecionalidad contable en la gran empresa industrial española," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2006-07, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
    • Handle: RePEc:ntd:wpaper:2006-07
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