Auditoría, comités de auditoría e neutralidade na información narrativa

  1. Babio Arcay, María Rosario
  2. Suárez Fernández, Óscar
  3. Vidal Lopo, Rosario
Revista:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Ano de publicación: 2013

Volume: 22

Número: 1

Páxinas: 205-228

Tipo: Artigo

DOI: 10.15304/RGE.22.1.1276 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Outras publicacións en: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Resumo

O obxectivo deste traballo é a análise da implicación do auditor e do comité de auditoría na revisión da información narrativa. Utilizando como medida da calidade o ton da información histórica e de carácter financeiro contida no informe de xestión, estudamos a súa relación con determinadas características que a investigación previa identificou como determinantes da calidade da auditoría externa e da efectividade do comité de auditoría nas súas tarefas de supervisión da información. Os nosos resultados apuntan a unha falta de obxectividade na información que a actividade de auditores e comités non contribúe a corrixir. Unicamente resulta significativa a medida relativa ao grao de esforzo do auditor, que se relaciona positivamente cunha maior neutralidade, mentres que a duración da relación cliente-firma de auditoría e a prestación de servizos adicionais polo auditor, aínda que non significativamente, se relacionan negativamente coa calidade da información. Nin a presenza de independentes no comité de auditoría nin o seu grao de actividade mostran relación coa neutralidade da información.

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