Competencias profesionales del proveedor de aseguramiento: ¿impulso o lastre a la legibilidad de sus informes?

  1. Jennifer Martínez-Ferrero 1
  2. Emma García-Meca 2
  3. Emiliano Ruiz-Barbadillo 3
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

  2. 2 Universidad Politécnica de Cartagena
    info

    Universidad Politécnica de Cartagena

    Cartagena, España

    ROR https://ror.org/02k5kx966

  3. 3 Universidad de Cádiz
    info

    Universidad de Cádiz

    Cádiz, España

    ROR https://ror.org/04mxxkb11

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Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2023

Número: 489

Páginas: 187-212

Tipo: Artículo

DOI: 10.51302/RCYT.2023.18809 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

El objetivo de este estudio es analizar las competencias profesionales del proveedor de aseguramiento que favorecen, o, por el contrario, limitan la legibilidad de los informes de aseguramiento, ciertamente cuestionados por su falta de credibilidad y transparencia en los últimos años. Para testar dicho objetivo y haciendo uso de una base de datos internacional de 16 países compuesta por 183 observaciones para el periodo 2012-2016, se propone un modelo de regresión para datos de panel. Los resultados obtenidos ponen de manifiesto una interesante evidencia sobre los atributos del proveedor de aseguramiento vinculados a su naturaleza (contable o no contable), especialización sectorial y experiencia. Así, bajo un efecto especialización industrial y experiencia, los proveedores de aseguramiento consiguen reforzar la legibilidad de los informes de aseguramiento, consiguiendo informes más claros, precisos y de menor complejidad lingüística. Por el contrario, el efecto reputación, esto es, la naturaleza contable del proveedor, no actúa como mecanismo impulsor, sino más bien como lastre a la legibilidad. No son, por tanto, las firmas auditoras las que gozan de una mayor habilidad para mejorar la legibilidad de los informes de aseguramiento, sino las consultoras especializadas en cuestiones sociales y medioambientales.

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Fuente de los datos: Dialnet