Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría

Analysis of the Influence of the Internal Audit Function on Audit Fees

  • Laura Sierra García Universidad Pablo de Olavide
  • Emiliano Ruiz Barbadillo Universidad de Cádiz
  • Manuel Orta Pérez Universidad de Sevilla
Palabras clave: Auditoría Interna, Comités de Auditoría, Auditoría Externa, Honorarios de Auditoría

Resumen

El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.

Biografía del autor

Laura Sierra García, Universidad Pablo de Olavide

Universidad Pablo de Olavide
Departamento Economía Financiera y Contabilidad
Ctra. de Utrera, km. 1, 41013- Sevilla España

Emiliano Ruiz Barbadillo, Universidad de Cádiz

Universidad de Cádiz
Departamento Economía Financiera y Contabilidad
Glorieta Carlos Cano, s/n, 11002- Cádiz España

Manuel Orta Pérez, Universidad de Sevilla

Universidad de Sevilla
Departamento de Contabilidad y Economía Financiera
Avda. Ramón y Cajal, 1, 41005- Sevilla España

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Publicado
01-01-2019
Cómo citar
Sierra García, L., Ruiz Barbadillo, E., & Orta Pérez, M. (2019). Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría. Revista De Contabilidad - Spanish Accounting Review, 22(1), 100-111. https://doi.org/10.6018/rc-sar.22.1.354351
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