Análisis de la prima de riego en las mujeres auditorasel caso español

  1. Jisela Marivel Aguilar Agreda
  2. Jose Serrano
  3. Mercedes Bernabé Pérez
Revista:
Small Business International Review

ISSN: 2531-0046

Año de publicación: 2019

Volumen: 3

Número: 2

Páginas: 17-33

Tipo: Artículo

DOI: 10.26784/SBIR.V3I2.193 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Small Business International Review

Resumen

Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras españolas de pequeñas y medianas empresas como herramienta de cobertura. Mediante técnicas econométricas se ha realizado un análisis univariante y multivariante a 2.536 observaciones de clientes auditados por veintiuna firmas de auditoría de pequeña y media dimensión durante el periodo 2002 y 2014. Los resultados sugieren que las empresas auditadas pagan unas tarifas de auditoría más altas cuando el informe de auditoría es firmado por una mujer. La evidencia combinada en este estudio sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del auditor a través de las horas dedicadas en cada uno de los trabajos, centrando el análisis en el segmento de pequeñas y medianas firmas de auditoría

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