"Barreras de entrada, concentración y competitividad en el mercado de auditoría español"

  1. Emiliano Ruiz Barbadillo 1
  2. Paula I. Rodríguez Castro 1
  3. Estíbaliz Biedma López 1
  1. 1 Universidad de Cádiz. Departamento de Economía Financiera y Contabilidad
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2016

Volumen: 45

Número: 1

Páginas: 92-133

Tipo: Artículo

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Las instituciones reguladoras del mercado de auditoría y buena parte de la profesión han expresado su preocupación porque la elevada concentración en torno a las cuatro grandes firmas y las fuertes barreras de entrada afecten negativamente al nivel de competencia del mercado. Este trabajo es pionero en aportar evidencia de la dinámica de la competencia en el mercado de auditoría español a través del uso de medidas de movilidad, y analizar la relación de las barreras de entrada y el nivel de concentración del mercado con la competitividad del mismo. Nuestros resultados ponen de manifiesto que pese a la reducción del número de firmas de auditoría, existe una fuerte dinámica competitiva entre ellas. Asimismo, encontramos que son las barreras de entrada las que ejercen una influencia negativa en el nivel competitivo, y contrariamente a las preocupaciones de los organismos reguladores de la competencia, el nivel de concentración no resulta significativo.

Información de financiación

Los autores agradecen la financiaci?n del Ministerio de Educaci?n gracias a la beca de formaci?n del profesorado universitario AP2009-2173, del Ministerio de Ciencia e Innovaci?n a trav?s del proyecto ECO 2010-21627 y de la Junta de Andaluc?a por medio del proyecto P11-SEJ-08236.

Financiadores

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