Un estudio empírico sobre la relación entre informe de auditoría y cambio de auditor

  1. Ruiz Barbadillo, Emiliano
  2. Gómez Aguilar, María Nieves
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2000

Número: 105

Páginas: 705-742

Tipo: Artículo

DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

El objetivo pretendido en este trabajo es someter a contraste empírico la importancia del informe de auditoría como inductor del cambio de auditor. Para ello se justifican las razones y circustancias bajo las cuales puede explicarse que las empresas tras recibir un informe de auditoría con salvedades tengan incentivos para realizar un cambio voluntario de auditor. Tras la observación de los cambios de auditor realizados en una muestra de empresas españolas, el diseño experimental desarollado en este trabajo se ha basado en el análisis de tres aspectos que hacen referencia a la importancia del informe de auditoría como inductor del cambio, la dirección del cambio de auditor y el efecto de la dirección del cambio en la mejoría de la opinión de auditoría

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