El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?

Qualified audit reports: Does greater independence and competency of the auditor increase its information content?

Palabras clave: Informe de auditoría, Salvedades, Contenido informativo, Estudio de eventos

Resumen

Este trabajo analiza el contenido informativo de la presentación de informes de auditoría con salvedades en las empresas cotizadas españolas tras el número creciente de medidas acometidas para incrementar la independencia y la competencia del auditor. Estudios previos que han analizado ámbitos temporales anteriores a los del presente trabajo han mostrado que el mercado español no reacciona ante la presentación de un informe calificado, por lo que se puede decir que carecían de contenido informativo relevante. Se entiende que los cambios introducidos, de haber alcanzado su finalidad, deberían favorecer un aumento del contenido informativo de los informes calificados. Para analizar si los inversores consideran la información ofrecida por los auditores como una herramienta útil para la toma de decisiones, se ha analizado el efecto de la presentación del informe sobre el precio de la acción y el volumen de negociación, conjuntamente. Los resultados muestran un ligero incremento en el contenido informativo del informe de auditoría con salvedades en España tras las medidas adoptadas, y una utilidad indiscutible del informe para los inversores de aquellas empresas que cuentan con un capital flotante alto.

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Biografía del autor/a

Monica Martinez-Blasco

Associate Professor

Via Augusta 390
Barcelona
Barcelona
8017
SPAIN

Laura Vivas-Crisol

 

 

Josep Garcia-Blandon

Professor

Via Augusta, 390
Barcelona
8017
SPAIN

Citas

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Publicado
01-01-2016
Cómo citar
Martinez-Blasco, M., Vivas-Crisol, L., & Garcia-Blandon, J. (2016). El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?. Revista De Contabilidad - Spanish Accounting Review, 19(1), 89-101. https://doi.org/10.1016/j.rcsar.2015.01.005
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