El origen de ingresos del auditor y calidad de la auditoría: el caso español
The origin of the auditor's income and audit quality: the Spanish case
Resumen
Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos como medida de calidad de la auditoría y a través de una muestra de 995 clientes-año de compañías españolas no cotizadas, se concluye que una mayor dedicación a trabajos distintos a los de auditoría lleva al auditor a aplicar unas cifras de materialidad más altas. Los resultados también muestran que las firmas de auditoría usan materialidades más altas cuando los socios firmantes de la firma de auditoría ganan representación, reforzando la idea de un risky shift. Los hallazgos de este estudio son consistentes con la corriente de estudios que afirma que existen otros factores además de los cuantitativos que afectan a la fijación de la cifra de materialidad. Este trabajo contribuye a esta corriente mediante datos de archivo que reflejan el comportamiento del auditor durante la determinación de la cifra de materialidad cuantitativa y sus implicaciones en la divulgación de información financiera.
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