¿Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania

Does audit quality influence earnings management in emerging markets? Evidence from Jordan

Palabras clave: Calidad de la auditoría, Tamaño del auditor, Honorarios de auditoría, Manipulación de resultados, Devengos discrecionales, Jordania

Resumen

Este estudio investiga si algunos atributos de la calidad de auditoría son capaces de restringir la manipulación de resultados en un país en desarrollo, Jordania, cuyo contexto cultural, económico e institucional es muy diferente del contexto de los países analizados anteriormente. Se usó la regresión de mínimos cuadrados generalizada (GLS) para estudiar la asociación entre dos atributos de la calidad de auditoría (tamaño del auditor y honorarios de auditoría) y los ajustes por devengos discrecionales, como proxy de la manipulación de resultados, para una muestra de empresas industriales que cotizan en la Bolsa de valores de Amman durante el período 2012 - 2016. Los resultados son consistentes con la expectativa de que en los países emergentes la auditoría externa puede funcionar de manera diferente a la de los países anglosajones y de Europa occidental con respecto a su papel en la restricción de la manipulación de resultados e indican que, dado el entorno institucional en Jordania, el tamaño del auditor y los honorarios de auditoría no tienen un efecto significativo en la manipulación de resultados. Este estudio proporciona a los lectores información sobre si y cómo el entorno institucional influye en la relación entre la calidad de la auditoría y la manipulación de resultados. Además, presenta nueva evidencia sobre el efecto moderador del nivel de los honorarios de auditoría en su relación con la manipulación de resultados. Los resultados de este estudio podrían proporcionar información valiosa a los reguladores, tanto en Jordania como en otros países con un entorno económico e institucional similar, para prevenir las prácticas de manipulación de resultados.

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Publicado
01-01-2020
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Almarayeh, T. S., AIBAR-GUZMAN, B., & Abdullatif, M. (2020). ¿Influye la calidad de la auditoría en la gestión de resultados en los mercados emergentes? Evidencia de Jordania. Revista De Contabilidad - Spanish Accounting Review, 23(1), 64-74. https://doi.org/10.6018/rcsar.365091
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