Audit and earnings management in Spanish SMEs

  1. David Huguet 1
  2. Juan L. Gandía 1
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Revista:
Business Research Quarterly

ISSN: 2340-9444,  2340-9436

Año de publicación: 2016

Volumen: 19

Número: 3

Páginas: 171-187

Tipo: Artículo

DOI: 10.1016/J.BRQ.2015.12.001 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Business Research Quarterly

Resumen

La evidencia sobre la relación entre la gestión de ganancias y las auditorías voluntarias es escasa, y no hay investigaciones sobre la efectividad de las auditorías obligatorias para mejorar la calidad de las ganancias. Utilizando una muestra de pymes españolas, donde algunas empresas son auditadas obligatoriamente y otras están exentas de auditoría, examinamos si las auditorías, ya sean obligatorias o voluntarias, ayudan a mejorar la calidad contable al restringir la gestión de resultados. También examinamos las diferencias entre las auditorías voluntarias y obligatorias, así como el papel de los auditores Big 4 y de nivel medio. Después de controlar por otras características que afectan la gestión de resultados, encontramos que las empresas auditadas tienen acumulaciones discrecionales absolutas más bajas, pero no encuentran diferencias significativas entre los auditores. Las auditorías voluntarias también restringen la gestión de ganancias, pero en menor medida que las auditorías obligatorias. Cuando utilizamos acumulaciones firmadas, las auditorías solo son efectivas contra comportamientos que aumentan los ingresos, lo que explica el conservadurismo del auditor. Los análisis adicionales respaldan los resultados obtenidos.

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Información de financiación

The authors gratefully acknowledge the financial contribution of the Spanish Ministry of Economy and Competitiveness (research project ECO2013-48208-P).

Financiadores

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