Publication: Factores Determinantes del Retraso en la Emisión del Informe de Auditoria. Un Análisis Empírico
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Date
2000
Authors
Sánchez Segura, Amparo
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info:eu-repo/semantics/article
Description
Abstract
El sistema de información contable (en adelante, SIC) se configura como el soporte básico para la satisfacción de las necesidades informativas en el proceso de toma de decisiones. La falta de adecuación de la información suministrada a las demandas de sus distintos usuarios conlleva, necesariamente, la modificación del SIC, pues sólo así seguirá siendo el principal pilar en el proceso decisional. En este trabajo, por un lado, se describen las características que deberían reunir estos sistemas en cada una de las fases que componen su esquema de funcionamiento a fin de aumentar la cantidad y calidad de la información y, por otro, se presentan las posibilidades que ofrece la integración en los SIC tradicionales de las distintas herramientas que la Inteligencia Artificial pone a nuestra disposición para lograr tales exigencias.
The purpose of this paper was to conduct an empirical analysis of the determinant factors for the delay in the release of the audit report. Our results are consistent with those of previous studies carried out in other countries, in that they provide evidence on the existence of a consistent statistical relationship between the delay in signing the report and the existence of qualifications; moreover grouping the qualification in terms of their importance has verified taht this delay is greater the more serious is the received qualification. We also found that certain corporate characteristics and the identity of the audit firm helped to explain the delay in the delivery of the audit report.
The purpose of this paper was to conduct an empirical analysis of the determinant factors for the delay in the release of the audit report. Our results are consistent with those of previous studies carried out in other countries, in that they provide evidence on the existence of a consistent statistical relationship between the delay in signing the report and the existence of qualifications; moreover grouping the qualification in terms of their importance has verified taht this delay is greater the more serious is the received qualification. We also found that certain corporate characteristics and the identity of the audit firm helped to explain the delay in the delivery of the audit report.
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