Publication: Competencia en el mercado de productos, control interno de calidad y opiniones de auditoría. Evidencia de empresas chinas que cotizan en bolsa
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Date
2020
Authors
Zhang, Ling ; Chen, Wen ; Su, Wunhong
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Publisher
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DOI
https://doi.org/10.6018/rcsar.369111
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info:eu-repo/semantics/article
Description
Abstract
Sobre la base de los datos de las empresas que cotizan en los mercados bursátiles A de Shangai y Shenzhenentre 2007 y 2015, este estudio examina las relaciones entre la calidad del control interno, la competenciaen el mercado de productos y las opiniones de auditoría. Los resultados empíricos revelan que (1) cuantomejor sea la calidad del control interno de las empresas que cotizan en bolsa, más probable es que uncontador público certificado emita una opinión sin modificaciones; (2) la competencia en el mercado deproductos se asocia positivamente con las opiniones sin modificaciones; (3) la competencia en el mercadode productos debilita la relación positiva entre la calidad del control interno de las empresas que cotizanen bolsa y la probabilidad de que un contador público certificado emita una opinión sin modificaciones; y(4) el impacto significativo de la competencia en el mercado de productos sobre la relación entre el controlinterno de la calidad y las opiniones sin modificaciones sólo existe en las industrias no monopolísticas
Based on data on listed firms in the Shanghai and Shenzhen A-share stock markets from 2007 to 2015,this study examines the relations among the quality of internal control, product-market competition andaudit opinions. The empirical results reveal that (1) the better the quality of the internal control of listedfirms is, the more likely a certified public accountant will be to issue a unmodified opinion; (2) the product-market competition is positively associated with unmodified opinions; (3) the product-market competitionweakens the positive relation between the quality of the internal control of listed firms and the likelihoodthat a unmodified opinion will be issued by a certified public accountant; and (4) the significant impactof product-market competition on the relation between internal control quality and unmodified opinionsexists only in non-monopoly industries.
Based on data on listed firms in the Shanghai and Shenzhen A-share stock markets from 2007 to 2015,this study examines the relations among the quality of internal control, product-market competition andaudit opinions. The empirical results reveal that (1) the better the quality of the internal control of listedfirms is, the more likely a certified public accountant will be to issue a unmodified opinion; (2) the product-market competition is positively associated with unmodified opinions; (3) the product-market competitionweakens the positive relation between the quality of the internal control of listed firms and the likelihoodthat a unmodified opinion will be issued by a certified public accountant; and (4) the significant impactof product-market competition on the relation between internal control quality and unmodified opinionsexists only in non-monopoly industries.
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