Información del artículo
Resumen
La presente investigación analiza si realmente las medidas relacionadas con la imposición de publicación de honorarios en España contribuyen intrínsecamente a paliar, en cierta medida, los conflictos de independencia que la profesión auditora tiene actualmente.
En relación con la evidencia obtenida del cuestionario utilizado en la investigación, es interesante subrayar que los profesores universitarios se inclinan, en general, a favor de la existencia de este tipo de medidas de transparencia informativa, sin embargo, los auditores se muestran contrarios a la misma. No obstante, a pesar de este posicionamiento inicial discrepante, la evidencia indica que dentro de la categoría de auditores es preciso diferenciar dos grupos: los profesionales consolidados y los profesionales no consolidados. De esta forma, los resultados indican que estos últimos muestran una opinión intermedia cercana, en algunos puntos, a la indicada por los profesores universitarios.
Palabras clave:
Auditoría
independencia
publicación de honorarios
Abstract
The present document analyzes whether the measures related to the disclosure of honoraria in Spain really contribute towards palliating the current independence conflicts of auditing profession to a certain extent.
With respect to the evidence obtained by the questionnaire used for the investigation, an interesting finding is that academics, in general, tend to favour the imposition of this type of informative transparency measures, while auditors are against them. However, in spite of this deviating initial positioning, the evidence indicates that within the category of auditors two different groups have to be distinguished: consolidated professionals and non-consolidated professionals. Thus, our findings indicate that the last group shows an intermediate opinion closer in some points to that of the academics.
Keywords:
Auditing
independence
disclosure of fees
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