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La creación de los Comités de Auditoría en las Cajas de Ahorros españolas

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Abstract

La investigación es novedosa en cuanto se ocupa de instituciones de naturaleza peculiar como las Cajas, que combinan rasgos propios de las fundaciones con los de las entidades de crédito. De otro lado, se refiere a España, país de “civil law”, con una tradicional menor protección de los intereses de los inversores y una menor calidad de la información contable (La Porta et al.1999). La presencia de la auditora líder y la mayor participación de los impositores en los órganos de decisión y control, resultan ser - dentro del enfoque de la teoría de la agencia- factores explicativos negativamente relacionados con la creación del Comité de Auditoría en las Cajas, al reducir el conflicto de agencia existente en éstas.

Suggested Citation

  • Álvarez Alonso, José Ignacio, 2007. "La creación de los Comités de Auditoría en las Cajas de Ahorros españolas," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2007-17, 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:2007-17
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    More about this item

    Keywords

    Comités de Auditoría; Costes de Agencia; Gobierno Corporativo; Cajas de Ahorros; Especialización del auditor.;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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