Publication: Factores que determinan los honorarios de auditoria de ONGS: Análisis empírico para España
Authors
Lombardo, Giulia Magnelli ; Santos Jaén, José Manuel ; Tornel Marín, María Teresa
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Publisher
3ciencias
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DOI
https://doi.org/10.17993/3cemp.2021.100145.83-115
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info:eu-repo/semantics/article
Description
Abstract
El objetivo de este trabajo es obtener evidencia sobre los factores que determinan los honorarios derivados de la prestación de servicios de auditoría en entidades sin fines de lucro españolas. Para tal fin, se
parte de una base de 200 entidades sin fines de lucro españolas, seleccionando 84 de ellas, en el periodo
correspondiente al 2017, y para la cuales se ha reunido información de tipo cuantitativo y cualitativo.
Los resultados permiten concluir como los honorarios por la prestación de servicios de auditoria están
condicionados por el nivel de presupuesto anual aprobado de la entidad auditada, y por el hecho de que
la firma de auditoría pertenezca al grupo de las firmas de auditoría multinacionales Big Four.
This paper tries to obtain relevant evidence on factors that determine the fees derived from provision of audit services in Spanish non-profit organizations. For this purpose, this project is based on 200 Spanish non-profit organizations selected during 2017 and for which economic and financial information, of a quantitative and qualitative type has been gathered. The results allow us to conclude how the fees for the provision of audit services are conditioned by the level of approved annual budget of the audited entity, and by the fact that the audit firm belongs to the group of Big Four multinational audit firms.
This paper tries to obtain relevant evidence on factors that determine the fees derived from provision of audit services in Spanish non-profit organizations. For this purpose, this project is based on 200 Spanish non-profit organizations selected during 2017 and for which economic and financial information, of a quantitative and qualitative type has been gathered. The results allow us to conclude how the fees for the provision of audit services are conditioned by the level of approved annual budget of the audited entity, and by the fact that the audit firm belongs to the group of Big Four multinational audit firms.
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Auditoría , ONGs , Honorarios de auditoría , Informe de auditoría , Big Four , Auditing , NGOs , Audit fee , Audit report , Big Four
Citation
3c Empresa. Investigación y pensamiento crítico, 10(1), 83-115
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