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Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores

Author

Listed:
  • Emiliano Ruiz Barbadillo

    (Universidad de Cádiz)

  • Nieves Gómez Aguilar

    (Universidad de Cádiz)

  • Nieves Carrera Pena

    (Instituto de Empresa)

Abstract

Aunque la duración del contrato de auditoría ha atraído recientemente gran atención en la literatura, sobre todo, por sus posibles efectos sobre la calidad de la auditoría, la investigación no ha aportado hasta el momento una respuesta concluyente sobre esta cuestión. Este trabajo analiza la relación entre la calidad de la auditoría (subrogada por la probabilidad de una empresa de recibir informes cualificados por gestión continuada) y la duración del contrato. Nuestros resultados muestran que la duración del contrato no disminuye la calidad de la auditoría, por lo que como principal implicación para la regulación de la calidad surge la desestimación de la rotación obligatoria de auditoría.

Suggested Citation

  • Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May.
    • Handle: RePEc:iec:inveco:v:30:y:2006:i:2:p:283-316
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    References listed on IDEAS

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    Cited by:

    1. Garcia-Blandon, Josep & Argiles-Bosch, Josep Maria & Castillo-Merino, David & Martinez-Blasco, Monica, 2017. "An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain," The International Journal of Accounting, Elsevier, vol. 52(3), pages 251-261.
    2. Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013. "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 333-352, August.
    3. Maria Consuelo Pucheta‐Martínez & Cristina De Fuentes, 2007. "The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1394-1412, November.
    4. Garcia-Blandon, Josep & Argiles, Josep Ma, 2015. "Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 82-93.
    5. Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018. "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 7-18.
    6. García Blandón, Josep & Argilés Bosch, Josep Maria, 2013. "Audit firm tenure and qualified opinions: New evidence from Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 118-125.
    7. Juan Monterrey Mayoral & Amparo Sánchez-Segura, 2007. "Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 119-159, January.
    8. Portilla, Yolanda, 2009. "Audit contracts and reputation," UC3M Working papers. Economics we091308, Universidad Carlos III de Madrid. Departamento de Economía.

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    More about this item

    Keywords

    Calidad de auditoría; rotación obligatoria; independencia del auditor;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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