Factores que Condicionan la Elección y el Cambio de Auditor en la Empresa Española

Factors Affecting Auditor Choice and Auditor Change in Spanish Firms

Autores/as

  • María Antonia García Benau Universidad de Valencia
  • Emiliano Ruiz Barbadillo Universidad de Cádiz
  • Antonio Vico Martínez Universidad Jaume I
Palabras clave: elección de auditor, cambio de auditor, auditoria

Resumen

En la elección de auditor, así como en la decisión acerca de su cambio, influyen diversos factores y en diferente medida. Aunque en otros países han sido llevados a cabo estudios empíricos con el objeto de determinar los extremos anteriores, hasta la fecha no han sido realizados en nuestro país trabajos que pongan de manifiesto cuáles son las variables que afectan ambas decisiones así como su grado de relevancia. En este artículo se presentan los resultados de un estudio empírico en el que se recopilaron las valoraciones expresadas por 60 empresas respecto a 41 factores que fueron propuestos a través de un cuestionario como posibles variables a tener en cuenta a la hora de elegir y cambiar de auditor. Los resultados obtenidos revelan, entre otros aspectos, que en la elección de auditor priman especialmente factores como las características técnicas del servicio y la imagen publica de la firma de auditoria. En el cambio de auditores, sin embargo, influyen especialmente las relaciones mantenidas entre empresa y auditor.

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Publicado
01-07-2000
Cómo citar
García Benau, M. A., Ruiz Barbadillo, E., & Vico Martínez, A. (2000). Factores que Condicionan la Elección y el Cambio de Auditor en la Empresa Española: Factors Affecting Auditor Choice and Auditor Change in Spanish Firms. Revista De Contabilidad - Spanish Accounting Review, 3(6), 49-80. Recuperado a partir de https://revistas.um.es/rcsar/article/view/385721
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