Analysis of the Influence of the Internal Audit Function on Audit Fees
- Sierra García, Laura 1
- Ruiz Barbadillo, Emiliano 2
- Orta Pérez, Manuel 3
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1
Universidad Pablo de Olavide
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2
Universidad de Cádiz
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3
Universidad de Sevilla
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ISSN: 1138-4891
Año de publicación: 2019
Volumen: 22
Número: 1
Páginas: 100-111
Tipo: Artículo
Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Resumen
El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.
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