Intervención de los auditores en la gestión de resultados durante la crisis económica
Do auditors mitigate earnings manageme nt during economic crisis?
Resumen
Este artículo aborda la gestión del resultado desde una perspectiva internacional. Concretamente, el estudio analiza si la auditoría externa reduce la gestión del resultado y, si fuera así, si esto se vio afectado por la crisis económica. Para ello se ha utilizado una muestra formada compuesta 3,830 observaciones de empresas cotizadas en Estados Unidos, El Reino Unido, Japón, Italia, Francia y España durante el período 2005-2009. Los resultados muestran que la auditoría externa es un mecanismo de gran repercusión para minimizar la gestión del resultado. En este sentido, las cuatro mayores empresas auditoras y la especialización del auditor ayudaron a reducir la gestión de beneficios durante la crisis económica. Asimismo, un mayor número de años auditando a un determinado cliente consigue que la firma de auditoría no mitigue la gestión del resultado. El estudio incluye implicaciones para académicos, profesionales, y gestores políticos. Se ofrece evidencia complementaria para la literatura sobre auditoría externa y gestión del resultado y cómo se ve influenciada ésta por la crisis económica. El artículo resulta interesante desde el punto de vista de los profesionales y gestores políticos porque resalta las características más importantes de las empresas auditoras relativas a la mitigación de la gestión del resultado. Asimismo, el estudio considera la reciente crisis económica como un importante factor económico. Dado que la crisis afectó a la mayoría de los países y causó cambios a nivel estructural dentro de las empresas, la información acerca de las consecuencias de la crisis y como tratar con ella ha sido considerada una cuestión importante desde el punto de vista empírico.
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