Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera

CAE Remuneration and Financial Reporting Quality


Palabras clave: Auditoría interna, Remuneración del CAE, Calidad de la información financiera, Comité de auditoria, Objetividad de auditoría interna, CEO, Artículo de investigación


En este trabajo se explora la relación entre la remuneración fija pagada al Director Ejecutivo de Auditoría (CAE) y la consiguiente calidad de la información financiera (FRQ). Así,  se argumenta que una estrategia de remuneración basada en el rendimiento de la empresa es perjudicial para la FRQ, y que cuando el CAE recibe una remuneración fija, hay menos amenazas para la objetividad de la auditoría interna (IA) y, por lo tanto, una mayor FRQ como aproximación a la calidad de los informes financieros. Los datos se obtienen a través de una encuesta, y la información se recoge de los informes anuales. Los resultados indican que cuando el CAE es compensado de acuerdo con el desempeño de la empresa, la objetividad se reduce, con el consiguiente resultado de que la FRQ se ve afectada. Además, cuando la remuneración y compensación del CAE es aprobada por el comité de auditoría, en lugar de por el CEO, la FRQ es mayor. También se encuentran pruebas de que los efectos de la objetividad de la IA se eliminan cuando el CEO participa en la aprobación de la remuneración y compensación del CAE. El estudio aporta ideas sobre la cuestión de si la remuneración del CAE mejora la objetividad de la IA y, al hacerlo, es de interés para los comités de auditoría con responsabilidad en esa dirección. Se utilizan dos métodos de estimación diferentes para confirmar la solidez de los resultados.


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Cómo citar
Alzeban, A. (2021). Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera: CAE Remuneration and Financial Reporting Quality. Revista de Contabilidad - Spanish Accounting Review, 24(1), 90-103.