Análisis del informe anual de transparencia de las grandes sociedades de auditoría en España

In this paper we analyze the content of the Annual Transparency Report as an instrument for achieving greater confidence in users of financial information. Specifically, we examine the IAT published in 2014 by the seven audit firms more invoiced in Spain. The main results show that all companies mee...

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Detalles Bibliográficos
Autores principales: Palazuelos Cobo, Estefanía, Muñiz San Román, Belén, Montoya del Corte, Javier
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2015
Materias:
Auditoría
Informe Anual de Transparencia (IAT))
Confianza
Big 4
España
Auditing
Annual Transparency Report (ATR))
Trust
Spain
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/850
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=850_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
Descripción
Sumario:In this paper we analyze the content of the Annual Transparency Report as an instrument for achieving greater confidence in users of financial information. Specifically, we examine the IAT published in 2014 by the seven audit firms more invoiced in Spain. The main results show that all companies meet the minimum requirements, however the Big-4 are those which incorporate more meaningful supplemental information. Some key additional issues that would help increase the overall transparency of the sector are also proposed.

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