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LA PERSONA ADECUADA EN EL MOMENTO ADECUADO: LOS MIEMBROS DEL COMITÉ DE AUDITORÍA Y LA CALIDAD DE LA INFORMACIÓN FINANCIERA
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Jun 6, 2018
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En el presente trabajo analizamos la relación entre algunas características personales de los miembros del comité de auditoría de las empresas cotizadas españolas y la gestión del resultado. Nuestros resultados muestran una relación no lineal con la antigüedad en el consejo: mientras que en los primeros estadios una mayor duración puede comprometer la independencia de los consejeros, llega un punto en el que la mayor antigüedad en el comité incrementa su experiencia. Formar parte de un número excesivo de consejos redunda en una menor capacidad de los consejeros para detectar la gestión del resultado. Una formación académica más elevada y una experiencia profesional más diversa contribuyen a mejorar la calidad de la información financiera.
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López Iturriaga, F., Reguera Alvarado, N., & Zarza Herranz, C. (2018). LA PERSONA ADECUADA EN EL MOMENTO ADECUADO: LOS MIEMBROS DEL COMITÉ DE AUDITORÍA Y LA CALIDAD DE LA INFORMACIÓN FINANCIERA. UCJC Business and Society Review (formerly Known As Universia Business Review), (58). https://doi.org/10.3232/UBR.2018.V15.N2.01
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Gobierno de la Empresa, Etica y Política
Citas
Andres, C., van den Bongard, I., & Lehmann, M. (2013). Is Busy Really Busy? Board Governance Revisited. Journal of Business Finance & Accounting, 40(9-10), 1221-1246. doi: 10.1111/jbfa.12051
Baccouche, S., Hadriche, M., & Omri, A. (2013). The Impact Of Audit Committee Multiple-Directorships On Earnings Management: Evidence From France. Journal of Applied Business Research, 29(5), 1333-1342.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208-230. doi: 10.1016/j.jacceco.2014.08.006
Ben-Amar, W., Francoeur, C., Hafsi, T., & Labelle, R. (2013). What Makes Better Boards? A Closer Look at Diversity and Ownership. British Journal of Management, 24(1), 85-101. doi: 10.1111/j.1467-8551.2011.00789.x
CNMV. (2015). Good Governance Code of Listed Companies. Madrid.
CNMV. (2017). Technical guide on audit committees at public-interest entities Madrid.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827. doi: 10.1111/j.1911-3846.2010.01027.x
European Banking Authority, & European Securities and Markets Authority. (2017). Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU. Paris. London.
European Central Bank. (2017). Guide to fit and proper assessments. Frankfurt.
European Commission. (2011). Green paper on the EU corporate governance framework. Brussels: European Commission.
Habbash, M., Sindezingue, C., & Salama, A. (2013). The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom. International Journal of Disclosure and Governance, 10(1), 13-38. doi: 10.1057/jdg.2012.2
Jaafar, M. A., Wan-Hussin, W. N., & Bamahros, H. M. (2016). Are All Audit Committee Directors Equal? The Busyness of Chair, Financial Expert and Other Member. Information, 19(7B), 2893.
Kusnadi, Y., Leong, K. S., Suwardy, T., & Wang, J. (2016). Audit Committees and Financial Reporting Quality in Singapore. [journal article]. Journal of Business Ethics, 139(1), 197-214. doi: 10.1007/s10551-015-2679-0
Lee, G., & Fargher, N. L. (2017). The Role of the Audit Committee in their Oversight of Whistle-Blowing. Auditing: A Journal of Practice & Theory, Forthcoming. doi: 10.2308/ajpt-51769
Monterrey, J., & Sánchez, A. (2008). Gobierno corporativo, conflictos de agencia y elección de auditor. Revista Española de Financiación y Contabilidad, 37(137), 113-156.
Palazuelos Cobo, E., Herrero Crespo, Á., & Montoya del Corte, J. (2017). Are credit risk analysts concerned about the audit of the financial statements of SMEs?/¿Importa la auditoría de los estados financieros de las Pymes a los analistas de riesgo de crédito? Universia Business Review, 53, 150-187.
Parte Esteban, L., & Gonzalo Angulo, J. A. (2008). ¿Añaden las partidas extraordinarias calidad al resultado? Universia Business Review, 18, 28-39.
Parte Esteban, L., & Gonzalo Angulo, J. A. (2009). ¿Se maquillan los resultados de las cotizadas en España? Universia Business Review, 21, 36-55.
Ruiz Barbadillo, E., Gómez Aguilar, N., & Carrera Pena, N. (2009a). Derogación de la rotación obligatoria de auditores y calidad de la auditoría. Revista de Economía Aplicada, 49(17), 105-134.
Ruiz Barbadillo, E., Gómez Aguilar, N., & Carrera Pena, N. (2009b). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28(1), 113-135. doi: 10.2308/aud.2009.28.1.113
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89. doi: 10.1111/ijau.12013
Sultana, N., & Mitchell Van der Zahn, J. L. W. (2015). Earnings conservatism and audit committee financial expertise. Accounting & Finance, 55(1), 279-310. doi: 10.1111/acfi.12042
Tanyi, P. N., & Smith, D. B. (2015). Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts. Auditing: A Journal of Practice & Theory, 34(2), 59-89. doi: 10.2308/ajpt-50929
Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance, 30(1), 101-121.
Vafeas, N. (2003). Length of Board Tenure and Outside Director Independence. Journal of Business Finance & Accounting, 30(7-8), 1043-1064. doi: 10.1111/1468-5957.05525
Wang, M.-J., Su, X.-Q., Wang, H.-D., & Chen, Y.-S. (2017). Directors’ education and corporate liquidity: evidence from boards in Taiwan. Review of Quantitative Finance and Accounting, 49(2), 463-485.
Baccouche, S., Hadriche, M., & Omri, A. (2013). The Impact Of Audit Committee Multiple-Directorships On Earnings Management: Evidence From France. Journal of Applied Business Research, 29(5), 1333-1342.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208-230. doi: 10.1016/j.jacceco.2014.08.006
Ben-Amar, W., Francoeur, C., Hafsi, T., & Labelle, R. (2013). What Makes Better Boards? A Closer Look at Diversity and Ownership. British Journal of Management, 24(1), 85-101. doi: 10.1111/j.1467-8551.2011.00789.x
CNMV. (2015). Good Governance Code of Listed Companies. Madrid.
CNMV. (2017). Technical guide on audit committees at public-interest entities Madrid.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827. doi: 10.1111/j.1911-3846.2010.01027.x
European Banking Authority, & European Securities and Markets Authority. (2017). Joint ESMA and EBA Guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU. Paris. London.
European Central Bank. (2017). Guide to fit and proper assessments. Frankfurt.
European Commission. (2011). Green paper on the EU corporate governance framework. Brussels: European Commission.
Habbash, M., Sindezingue, C., & Salama, A. (2013). The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom. International Journal of Disclosure and Governance, 10(1), 13-38. doi: 10.1057/jdg.2012.2
Jaafar, M. A., Wan-Hussin, W. N., & Bamahros, H. M. (2016). Are All Audit Committee Directors Equal? The Busyness of Chair, Financial Expert and Other Member. Information, 19(7B), 2893.
Kusnadi, Y., Leong, K. S., Suwardy, T., & Wang, J. (2016). Audit Committees and Financial Reporting Quality in Singapore. [journal article]. Journal of Business Ethics, 139(1), 197-214. doi: 10.1007/s10551-015-2679-0
Lee, G., & Fargher, N. L. (2017). The Role of the Audit Committee in their Oversight of Whistle-Blowing. Auditing: A Journal of Practice & Theory, Forthcoming. doi: 10.2308/ajpt-51769
Monterrey, J., & Sánchez, A. (2008). Gobierno corporativo, conflictos de agencia y elección de auditor. Revista Española de Financiación y Contabilidad, 37(137), 113-156.
Palazuelos Cobo, E., Herrero Crespo, Á., & Montoya del Corte, J. (2017). Are credit risk analysts concerned about the audit of the financial statements of SMEs?/¿Importa la auditoría de los estados financieros de las Pymes a los analistas de riesgo de crédito? Universia Business Review, 53, 150-187.
Parte Esteban, L., & Gonzalo Angulo, J. A. (2008). ¿Añaden las partidas extraordinarias calidad al resultado? Universia Business Review, 18, 28-39.
Parte Esteban, L., & Gonzalo Angulo, J. A. (2009). ¿Se maquillan los resultados de las cotizadas en España? Universia Business Review, 21, 36-55.
Ruiz Barbadillo, E., Gómez Aguilar, N., & Carrera Pena, N. (2009a). Derogación de la rotación obligatoria de auditores y calidad de la auditoría. Revista de Economía Aplicada, 49(17), 105-134.
Ruiz Barbadillo, E., Gómez Aguilar, N., & Carrera Pena, N. (2009b). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28(1), 113-135. doi: 10.2308/aud.2009.28.1.113
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89. doi: 10.1111/ijau.12013
Sultana, N., & Mitchell Van der Zahn, J. L. W. (2015). Earnings conservatism and audit committee financial expertise. Accounting & Finance, 55(1), 279-310. doi: 10.1111/acfi.12042
Tanyi, P. N., & Smith, D. B. (2015). Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts. Auditing: A Journal of Practice & Theory, 34(2), 59-89. doi: 10.2308/ajpt-50929
Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance, 30(1), 101-121.
Vafeas, N. (2003). Length of Board Tenure and Outside Director Independence. Journal of Business Finance & Accounting, 30(7-8), 1043-1064. doi: 10.1111/1468-5957.05525
Wang, M.-J., Su, X.-Q., Wang, H.-D., & Chen, Y.-S. (2017). Directors’ education and corporate liquidity: evidence from boards in Taiwan. Review of Quantitative Finance and Accounting, 49(2), 463-485.