Competencia del Comité de Auditoría y gestión de los beneficios en Europa

Audit Committee Competence and Earnings Management in Europe

Autores/as

DOI: https://doi.org/10.6018/rcsar.385331
Palabras clave: experiencia contable, comité de auditoría, gobierno corporativo, gestión de beneficios, experiencia financiera

Resumen

Este estudio analiza la asociación entre la competencia de los miembros del Comité de Auditoría y la gestión de los beneficios en una muestra de 142 empresas no financieras de Francia, Alemania, Italia, España y el Reino Unido durante el período 2006-2013. Se mide la competencia de los miembros a través de su dedicación y experiencia. Se descubre que el cargo de consejero externo tiene un efecto doble, de modo que un nivel equilibrado de dedicación al comité de auditoría (aproximadamente dos cargos de consejero externo) reduce la gestión de beneficios. Se examinan igualmente cuatro tipos de experiencia: de auditoría, contable no relacionada con la auditoría, financiera no contable y de supervision, encontrándose una relación negativa entre la gestión de beneficios y la experiencia en auditoría de los miembros del comité, y que los otros tipos de experiencia no desempeñan ningún papel relevante. También se descubre que la contribución de los expertos en auditoría para limitar la gestión de beneficios resulta especialmente importante en los comités más pequeños y menos activos, así como en los consejos más pequeños y más ocupados.

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Publicado
01-01-2022
Cómo citar
Zarza Herranz, C., Reguera Alvarado, N., & López Iturriaga, F. J. (2022). Competencia del Comité de Auditoría y gestión de los beneficios en Europa: Audit Committee Competence and Earnings Management in Europe. Revista de Contabilidad - Spanish Accounting Review, 25(1), 121–135. https://doi.org/10.6018/rcsar.385331
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