Competencia en el mercado de productos, control interno de calidad y opiniones de auditoría. Evidencia de empresas chinas que cotizan en bolsa

Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms


Palabras clave: Calidad del control interno, Competencia en el Mercado de productos, Opiniones de auditoría

Agencias de apoyo

  • The authors gratefully acknowledge financial support from the Humanities and Social Sciences research project (Award Number: 11YJC790274) of Ministry of Education.


Sobre la base de los datos de las empresas que cotizan en los mercados bursátiles A de Shangai y Shenzhen entre 2007 y 2015, este estudio examina las relaciones entre la calidad del control interno, la competencia en el mercado de productos y las opiniones de auditoría. Los resultados empíricos revelan que (1) cuanto mejor sea la calidad del control interno de las empresas que cotizan en bolsa, más probable es que un contador público certificado emita una opinión sin modificaciones; (2) la competencia en el mercado de productos se asocia positivamente con las opiniones sin modificaciones; (3) la competencia en el mercado de productos debilita la relación positiva entre la calidad del control interno de las empresas que cotizan en bolsa y la probabilidad de que un contador público certificado emita una opinión sin modificaciones; y (4) el impacto significativo de la competencia en el mercado de productos sobre la relación entre el control interno de la calidad y las opiniones sin modificaciones sólo existe en las industrias no monopolísticas.


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Biografía del autor/a

Ling Zhang, Shantou University

Shantou University

Wen Chen, Shantou University

Shantou University


WUN HONG SU, Hangzhou Dianzi University

Hangzhou Dianzi University


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Cómo citar
Zhang, L., Chen, W., & SU, W. H. (2020). Competencia en el mercado de productos, control interno de calidad y opiniones de auditoría. Evidencia de empresas chinas que cotizan en bolsa: Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms. Revista de Contabilidad - Spanish Accounting Review, 23(1), 102–112.