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- W3193722105 abstract "Spanish Abstract: La normativa mercantil espanola preve el nombramiento del auditor por el Registro Mercantil a requerimiento de la minoria societaria cuando la empresa no tiene obligacion de auditar sus cuentas anuales, dando lugar a un escenario de mayor independencia del auditor. Sobre la base de una muestra de 150 empresas cuyas cuentas fueron auditadas por designacion registral, hemos examinado que efectos ejerce este sistema de nombramiento sobre la calidad de auditoria. Nuestros resultados dejan constancia, en primer lugar, que este escenario de independencia reforzada no parece tener efectos sobre la calidad de auditoria; en segundo lugar, que los auditores que aceptan encargos por esta via tienden a ser mas permisivos que los restantes auditores, sin que se aprecien niveles de calidad distintos segun su nombramiento proceda del Registro o de los organos sociales, y en tercer lugar, que estos auditores no muestran diferente actitud ante la compania auditada segun su designacion proceda del Registro Mercantil o de los organos sociales. Por ultimo, cuando realizan trabajos por designacion registral, los auditores muestran una elevada propension a emitir informes con opinion modificada. English Abstract: Spanish Companies’ Law regulates the appointment of an auditor by the Mercantile Registry upon request of minority shareholders when the firm is not subject to statutory audit, which favors auditors' independence. Our empirical results provide evidence that this scenario of superior independence has no effect on audit quality. Moreover, auditors accepting their appointment by the Mercantile Registry tend to be more permissive than the rest and not show different attitudes towards the audited company depending on whether their appointment is made by the public Registry or directly by the firm’s board of directors. We also found that auditors appointed by the Mercantile Registry show a marked tendency to issue reports with modified opinions." @default.
- W3193722105 created "2021-08-30" @default.
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- W3193722105 date "2017-08-26" @default.
- W3193722105 modified "2023-09-28" @default.
- W3193722105 title "Auditorías a demanda de la minoría societaria: un análisis empírico (Audit Demanded by Minority Shareholders: An Empirical Analysis)" @default.
- W3193722105 hasPublicationYear "2017" @default.
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