Análisis de los efectos de los cambios de la regulación auditora española en la calidad de la auditoría y de su efecto diferencial en función del tipo de auditor

Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor

  • Elena Cabal-García Universidad de Oviedo
  • Javier De-Andrés-Suarez Universidad de Oviedo
  • Carlos Fernández-Méndez Universidad de Oviedo
Palabras clave: Calidad de la auditoría, auditores Big4, ajustes por devengo, regulación auditora

Resumen

El objetivo de este trabajo es aportar evidencia sobre el efecto de las reformas de la legislación auditora española, efectuadas en 2002, 2010 y 2015, sobre la calidad de la auditoría y, más concretamente, sobre si las mismas tuvieron un efecto diferencial en función del tipo de auditor. Para ello, los auditores fueron clasificados en función de su tamaño. Se analizó el caso concreto de las empresas españolas cotizadas no financieras, colectivo que tiene la consideración de Entidades de Interés Público (EIP). Los resultados principales indican que ninguna de las reformas causó mejoras en la calidad de la información financiera. Esto podría significar que las reformas legales per se no son suficientes para lograr los objetivos previstos en países con débil aplicación legal, como es el caso de España. Por ello, podría ser necesario implementar mecanismos para alentar a los auditores a aplicar las nuevas reglas.

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Publicado
01-07-2019
Cómo citar
Cabal-García, E., De-Andrés-Suarez, J., & Fernández-Méndez, C. (2019). Análisis de los efectos de los cambios de la regulación auditora española en la calidad de la auditoría y de su efecto diferencial en función del tipo de auditor. Revista De Contabilidad - Spanish Accounting Review, 22(2), 171-186. https://doi.org/10.6018/rcsar.382241
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