¿Mejora la experiencia financiera de la comisión de auditoria la legibilidad de la información?
Does audit committee financial expertise actually improves information readability?
Resumen
Este trabajo investiga la relación entre la experiencia financiera de los miembros de la comisión de auditoría, particularmente considerando la experiencia financiera contable, y la legibilidad de los informes de gestión. Además, este estudio también examina si el efecto de los expertos financieros está moderado por la intensidad de la actividad de la comisión de auditoría. Los datos referentes las características de los directores se han recopilado a mano, al igual que los informes de gestión. La muestra está compuesta por las empresas cotizadas españolas para el período 2013-2015. Los resultados muestran una asociación negativa entre la experiencia financiera, especialmente la experiencia financiera contable, y la legibilidad de los informes de gestión. Además, esta asociación se acentúa al incrementar el número de reuniones de la comisión de auditoría. Estos hallazgos contribuyen al debate académico sobre los beneficios de tener expertos financieros en la comisión de auditoría. Por otra parte, se recomienda el uso de enfoques contextuales en futuros estudios sobre el papel de los directores. Además, nuestros resultados podrían ayudar a los reguladores y profesionales a guiar sus requisitos y recomendaciones sobre las cualificaciones de los directores.
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