Evidencia Empírica sobre Inductores del Cambio de Auditor: Especial Referencia a la Situación Financiera de la Empresa
Empirical Evidence on Instigating Factors behind Change of Auditors: Special Reference to the Company´s Financial Situation
Resumen
El objetivo de nuestro trabajo es analizar cuáles son los factores que inducen a las empresas españolas a realizar cambios de auditor. Apoyándonos en los resultados ofrecidos por trabajos previos, se han analizado, aplicando un modelo de regresión logística, cuatro conjuntos de factores que pueden explicar los cambios de auditor: el crecimiento de la empresa, el nivel de los costes de agencia, los cambios en la estructura de capital y la existencia de desacuerdos entre el auditor y el cliente que, ya sean provocados por el desequilibrio financiero de la empresa o por la recepción de una opinión cualificada, induzcan a reemplazar al auditor actual. Los resultados obtenidos muestran que sólo la situación financiera de la empresa y la recepción de una opinión cualificada, se presentan como factores determinantes del cambio. Dados los resultados obtenidos con respecto a la situación financiera, nos hemos planteado a continuación si las empresas con problemas financieros cambian con más frecuencia de auditor y si lo hacen por las mismas razones que las empresas sanas. Los resultados confirman una mayor necesidad de cambiar de auditor por parte de estas empresas, lo cual puede justificarse atendiendo a hipótesis de deep pockets, control de costes, cambios en la gerencia, supresión de la información, … Por último, señalar que para el grupo de empresas con desequilibrio financiero, el modelo de cambio resulta distinto al resto, obteniéndose que el crecimiento de las empresas, el nivel de los costes de agencia, así como la opinión son variables significativas en su decisión de cambiar o mantener al auditor.
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