Positions on regulations affecting auditing and nonauditing activities

The change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this...

ver descrição completa

Detalhes bibliográficos
Autores: López Gavira, María Rosario, Pérez López, José Ángel, Romero García, José Enrique
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2014
País:España
Recursos:Universidad de Sevilla (US)
Repositorio:idUS. Depósito de Investigación de la Universidad de Sevilla
OAI Identifier:oai:idus.us.es:11441/163876
Acesso em linha:https://hdl.handle.net/11441/163876
https://doi.org/10.7835/jcc-berj-2014-0096
Access Level:acceso abierto
Palavra-chave:Auditing
Independence
Incompatibilities
Regulation
Non-auditing services
id ES_7e97cef0b64cc4e56732f1afea5464f2
oai_identifier_str oai:idus.us.es:11441/163876
network_acronym_str ES
network_name_str España
repository_id_str
spelling Positions on regulations affecting auditing and nonauditing activitiesLópez Gavira, María RosarioPérez López, José ÁngelRomero García, José EnriqueAuditingIndependenceIncompatibilitiesRegulationNon-auditing servicesThe change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this sector regarding those aspects of the law that regulate the provision of services other than the auditing of annual accounts, with a view to obtaining relevant conclusions for the regulation of the auditing activity. Findings show the existence of three professional subgroups according to the level of global prohibition of the incompatibilities analyzed and the level of importance assigned to the prohibitions in two important groups of prohibitions. The difference between these professional groups is analyzed in terms of their level of prohibition in comparison with the law. Other results show the most important variables for measuring a firm’s degree of independence.Pontificia Universidad Católica del Perú (PUCP)Contabilidad y Economía FinancieraEconomía Aplicada I2014info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://hdl.handle.net/11441/163876https://doi.org/10.7835/jcc-berj-2014-0096reponame:idUS. Depósito de Investigación de la Universidad de Sevillainstname:Universidad de Sevilla (US)InglésJournal of CENTRUM Cathedra (JCC): The Business and Economics Research Journal, 7 (1), 75-90.https://repositorio.pucp.edu.pe/index/handle/123456789/194834info:eu-repo/semantics/openAccessoai:idus.us.es:11441/1638762026-06-17T12:51:07Z
dc.title.none.fl_str_mv Positions on regulations affecting auditing and nonauditing activities
title Positions on regulations affecting auditing and nonauditing activities
spellingShingle Positions on regulations affecting auditing and nonauditing activities
López Gavira, María Rosario
Auditing
Independence
Incompatibilities
Regulation
Non-auditing services
title_short Positions on regulations affecting auditing and nonauditing activities
title_full Positions on regulations affecting auditing and nonauditing activities
title_fullStr Positions on regulations affecting auditing and nonauditing activities
title_full_unstemmed Positions on regulations affecting auditing and nonauditing activities
title_sort Positions on regulations affecting auditing and nonauditing activities
dc.creator.none.fl_str_mv López Gavira, María Rosario
Pérez López, José Ángel
Romero García, José Enrique
author López Gavira, María Rosario
author_facet López Gavira, María Rosario
Pérez López, José Ángel
Romero García, José Enrique
author_role author
author2 Pérez López, José Ángel
Romero García, José Enrique
author2_role author
author
dc.contributor.none.fl_str_mv Contabilidad y Economía Financiera
Economía Aplicada I
dc.subject.none.fl_str_mv Auditing
Independence
Incompatibilities
Regulation
Non-auditing services
topic Auditing
Independence
Incompatibilities
Regulation
Non-auditing services
description The change in regulations that occurred in Spain in the domain of auditing has led to the analysis of regulations according to the positions adopted by different groups involved in the auditing market. The purpose of this study was to investigate the positions taken by professionals involved in this sector regarding those aspects of the law that regulate the provision of services other than the auditing of annual accounts, with a view to obtaining relevant conclusions for the regulation of the auditing activity. Findings show the existence of three professional subgroups according to the level of global prohibition of the incompatibilities analyzed and the level of importance assigned to the prohibitions in two important groups of prohibitions. The difference between these professional groups is analyzed in terms of their level of prohibition in comparison with the law. Other results show the most important variables for measuring a firm’s degree of independence.
publishDate 2014
dc.date.none.fl_str_mv 2014
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/11441/163876
https://doi.org/10.7835/jcc-berj-2014-0096
url https://hdl.handle.net/11441/163876
https://doi.org/10.7835/jcc-berj-2014-0096
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Journal of CENTRUM Cathedra (JCC): The Business and Economics Research Journal, 7 (1), 75-90.
https://repositorio.pucp.edu.pe/index/handle/123456789/194834
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú (PUCP)
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú (PUCP)
dc.source.none.fl_str_mv reponame:idUS. Depósito de Investigación de la Universidad de Sevilla
instname:Universidad de Sevilla (US)
instname_str Universidad de Sevilla (US)
reponame_str idUS. Depósito de Investigación de la Universidad de Sevilla
collection idUS. Depósito de Investigación de la Universidad de Sevilla
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869411746990522368
score 15,812455

Registos relacionados