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Research . 2017
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Research . 2017
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Análisis de la influencia de ciertos factores en la emisión de la opinión de los auditores externos de la Universidad Pública española

Authors: López-Corrales, Francisco; Mareque, Mercedes;

Análisis de la influencia de ciertos factores en la emisión de la opinión de los auditores externos de la Universidad Pública española

Abstract

No existe una legislación que obligue a las universidades públicas españolas a someter sus cuentas anuales a revisión por auditores ejercientes a nivel privado, pero basándose en la cultura de calidad y transparencia que estas pretenden ofrecer a la sociedad cada vez son más las universidades que por propia voluntariedad lo hacen regularmente. El objetivo de este trabajo es analizar empíricamente cuales son los factores que ejercen una mayor influencia sobre la propensión de los auditores a emitir un determinado tipo de opinión en el informe de auditoría de cuentas anuales de las Universidades Públicas españolas. Los informes de auditoría analizados son un total 105, para los ejercicios comprendidos entre los años 2010 y 2013. Se han diseñado dos modelos logísticos que relacionan la variable dependiente, tipo de opinión, con una serie de variables explicativas, tamaño, tipo de auditor, auditor privado, cambio de auditor, excedente del ejercicio, resultado presupuestario, opinión del ejercicio anterior y retraso del informe. Los resultados evidencian que son estas dos últimas variables, las más influyentes en ambos modelos.

Related Organizations
Keywords

Informe de auditoría, tipo de opinión, sector público, universidad, cuentas anuales

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average