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

Ano de publicación: 2019

Volume: 3

Número: 2

Páxinas: 17-33

Tipo: Artigo

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

Outras publicacións en: Small Business International Review

Resumo

This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a hedging tool. Using econometric models, it has been developed univariate and multivariate analysis over 2,536 observations of clients audited by twenty one small and medium-sized audit firms for the period of 2002 to 2012. In short, the results suggest that the audited companies pay higher tariffs audit when the audit report is signed by a woman. The combined evidence in this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences existing when perceiving and tolerating risk. Unlike previous studies, the audit effort has been controlled by the hours dedicated to each of the works and focused the analysis on the segment of SME audit firms

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