Auditor tenure and audit quality in Spanish state-owned foundations

  1. González Díaz, Belén 1
  2. García Fernández, Roberto 1
  3. López Díaz, Antonio 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2015

Volumen: 18

Número: 2

Páginas: 115-126

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2014.04.001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Este trabajo analiza el impacto de la permanencia del auditor sobre la calidad de la auditoría en las entidades no lucrativas. Esta investigación está motivada por la ausencia de consenso en la literatura sobre esta cuestión y la escasez de estudios realizados en el sector de las entidades no lucrativas. Utilizando una muestra de 254 auditorías llevadas a cabo para el período 2003-2010 sobre fundaciones públicas estatales, observamos que, si bien la calidad de la auditoría de las fundaciones disminuye a medida que la permanencia del auditor aumenta, esta pérdida de calidad no se manifiesta hasta el sexto año de la relación fundación-auditor, ya que en los cinco primeros años la calidad aumenta. La evidencia empírica de esta relación tiene importantes implicaciones para los legisladores y los usuarios ya que sugiere la necesidad de introducir medidas que limiten la duración de la misma y, al mismo tiempo, aseguren una duración mínima.

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Fuente de los datos: Dialnet