El efecto de la rotación de socio en la calidad de la auditoría

The effect of audit partner rotation on audit quality

  • Nieves Gómez Aguilar Universidad de Cádiz
  • Estíbaliz Biedma López Universidad de Cádiz
  • Emiliano Ruiz Barbadillo Universidad de Cádiz
Palabras clave: Rotación de socio, Rotación de firma, Calidad de la auditoría, Gestión continuada, Regulación de la auditoría

Resumen

Antecedentes

La Ley de Auditoría de 2015 impone salvaguardas más estrictas en relación con la firma y el socio firmante de los informes de auditoría que la Ley de 2010. Se han impuesto medidas de alto coste para el mercado sin haber tenido tiempo para determinar si su efecto será positivo para los usuarios de la información contable.

Objetivo

El objetivo de este trabajo es aportar evidencias sobre los efectos que el cambio de socio y el cambio de firma tienen en la calidad de la auditoría. Concretamente, analizamos si la rotación de socios tiene efectos positivos en la calidad de la auditoría por sí sola o si es una medida que debe ser complementada por la rotación de firmas.

Método y datos

Nos hemos centrado en los cambios observables de auditor y de firma en el mercado de auditoría español, restringido a las grandes compañías con síndrome de deterioro financiero, analizando si la calidad de la auditoría, medida como la emisión de incertidumbres por gestión continuada, se ve afectada por dichos cambios.

Resultados

Los resultados demuestran que la rotación de socio no afecta a la calidad de la auditoría. Tampoco se obtienen evidencias de que la rotación de firma por sí sola o junto con la rotación de socio afecte a la calidad de la auditoría.

Conclusiones

Se han impuesto medidas de salvaguarda con alto coste para el mercado que no demuestran tener efectos en la calidad de la auditoría.

Descargas

La descarga de datos todavía no está disponible.

Biografía del autor/a

Nieves Gómez Aguilar, Universidad de Cádiz

Departamento de Economía Financiera y Contabilidad,
Universidad de Cádiz
Cádiz, España

Estíbaliz Biedma López, Universidad de Cádiz

Departamento de Economía Financiera y Contabilidad,
Universidad de Cádiz
Cádiz, España

Emiliano Ruiz Barbadillo, Universidad de Cádiz

Departamento de Economía Financiera y Contabilidad,
Universidad de Cádiz
Cádiz, España

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Publicado
01-01-2018
Cómo citar
Gómez Aguilar, N., Biedma López, E., & Ruiz Barbadillo, E. (2018). El efecto de la rotación de socio en la calidad de la auditoría. Revista De Contabilidad - Spanish Accounting Review, 21(1), 7-18. https://doi.org/10.1016/j.rcsar.2017.03.001
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