Auditoría y calidad de la información

Zusammenfassung

When analyzing audit information quality, several elements are usually considered: the size of the company, measured through its volume of assets or its business figures, or the major or minor risk to which the company is exposed, evaluated through volume of total debts or leverage, etc. Nevertheless, preceding works have not considered the role that auditors play in transparency. In this work, disclosure of accounting information in Spain in period 2000-2002 is analysed. On the one hand, the existence of voluntary information on financial derivatives is extremely limited, and only a slight increase in the amount of disclosed information is appraised throughout the considered period. On the other hand, the existence of different auditing styles cannot be confirmed, because there is no statiscally significant relation between the quality of the revealed information and the auditing company.