Los honorarios de auditoría y la crisis financiera global: evidencia empírica para las pymes españolas
DOI:
https://doi.org/10.51302/rcyt.2020.3773Palabras clave:
honorarios de auditoría, crisis, pymes, problemas financieros, empresas no cotizadasResumen
El objetivo de este artículo es analizar los honorarios de auditoría percibidos por servicios de auditoría, antes y durante la crisis, para evaluar si la reciente crisis financiera afectó a los honorarios de la auditoría de las pequeñas y medianas empresas (pymes) españolas con problemas financieros. En concreto, el trabajo analiza una muestra de pymes no cotizadas durante el periodo de crisis financiera global (2008-2010) respecto al periodo de precrisis (2006-2007). Además, se investiga si existen otros factores que pudieron influir en los honorarios de auditoría. Los resultados sugieren, en consonancia con los de otros trabajos previos, que los honorarios de los auditores no resultaron afectados por la crisis financiera. También evidencian que los principales factores que influyen en los honorarios de auditoría están relacionados con el tamaño de la empresa auditada, con la ratio de inventarios más las cuentas a cobrar dividido entre el total de activos, con el rendimiento de los activos (ROA), con el retraso en la emisión del informe de auditoría, con el tipo de auditor (Big 4) y si la empresa auditada pertenece al sector de la construcción.
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