Intervención de los auditores en la gestión de resultados durante la crisis económica

Do auditors mitigate earnings manageme nt during economic crisis?

  • Nuria Reguera Alvarado Universidad de Sevilla
  • Pilar de Fuentes Universidad de Sevilla
  • Joaquina Laffarga Universidad de Sevilla
Palabras clave: Ajustes por devengo discrecionales, Gestión del resultado, Crisis económica, Calidad del auditor, Gobierno corporativo

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.

Biografía del autor

Nuria Reguera Alvarado, Universidad de Sevilla

Departamento de Contabilidad y Economía Financiera, Universidad de sevilla, Sevilla, España.

Pilar de Fuentes, Universidad de Sevilla

Departamento de Economía Contable y Financiera, Universidad de Sevilla, Sevilla, España.

Joaquina Laffarga, Universidad de Sevilla

Departamento de Economía Contable y Financiera, Universidad de Sevilla, Sevilla, España.

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Publicado
01-01-2019
Cómo citar
Reguera Alvarado, N., de Fuentes, P., & Laffarga, J. (2019). Intervención de los auditores en la gestión de resultados durante la crisis económica. Revista De Contabilidad - Spanish Accounting Review, 22(1), 6-20. https://doi.org/10.6018/rc-sar.22.1.354271
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Artículos