Publication: ¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados): un estudio empírico
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Date
2008
Authors
Pucheta Martínez, María Consuelo ; Vico Martínez, Antonio
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DOI
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info:eu-repo/semantics/article
Description
Abstract
En este trabajo se presenta un estudio empírico en el que se analiza si los informes de
auditoría aportan información relevante en la evaluación de los riesgos comerciales de las
empresas. Para ello se ha realizado un estudio experimental con 74 analistas de riesgos
comerciales de empresas españolas. Los resultados indican que el tipo de informe de
auditoría (favorable o con salvedades) sí que influye en las decisiones comerciales que
toman los analistas de riesgos. Concretamente, aportan información relevante cuando los
analistas deciden iniciar relaciones comerciales con otra empresa, cuando valoran el
riesgo de la operación comercial, cuando exigen garantías adicionales a las habituales y,
finalmente, cuando tienen que determinar la cantidad de riesgo asumible con una
empresa. Por el contrario, los resultados han puesto de manifiesto que la naturaleza de las
salvedades afecta relativamente a las cuatro decisiones analizadas.
This paper presents an empirical study of the degree to which audit reports provide information relevant to the evaluation of the companies’ commercial risk. To this end, an experimental study has been conducted based on a survey of 74 commercial risk analysts employed in Spanish companies. The results indicate that the type of audit report (unqualified or qualified) does have an influence on commercial decisions taken by risk analysts. In particular, there are differences between an unqualified and qualified audit report if we analyze the following decisions: when commercial risk analysts decide to begin commercial relationships with another company, when they evaluate the risk of the commercial operation, when they demand additional guarantees beyond the normal, and when they must decide the amount of commercial credit to grant to the possible client. On the contrary, the results have shown that the nature of the qualifications relatively affects to these decisions
This paper presents an empirical study of the degree to which audit reports provide information relevant to the evaluation of the companies’ commercial risk. To this end, an experimental study has been conducted based on a survey of 74 commercial risk analysts employed in Spanish companies. The results indicate that the type of audit report (unqualified or qualified) does have an influence on commercial decisions taken by risk analysts. In particular, there are differences between an unqualified and qualified audit report if we analyze the following decisions: when commercial risk analysts decide to begin commercial relationships with another company, when they evaluate the risk of the commercial operation, when they demand additional guarantees beyond the normal, and when they must decide the amount of commercial credit to grant to the possible client. On the contrary, the results have shown that the nature of the qualifications relatively affects to these decisions
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