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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Revue:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Année de publication: 2023

Número: 489

Pages: 187-212

Type: Article

DOI: 10.51302/RCYT.2023.18809 DIALNET GOOGLE SCHOLAR

D'autres publications dans: Revista de Contabilidad y Tributación. CEF

Résumé

The objective of this study is to analyze the professional skills of the assurance provider that favor, or, on the contrary, limit the readability of assurance reports, certainly questioned for their lack of credibility and transparency in recent years. To test this objective and making use of an international database of 16 countries composed of 183 observations for the period 2012-2016, a regression model for panel data is proposed. The results obtained show interesting evidence on the attributes of the insurance provider linked to its nature (accounting or non-accounting), industry specialization and experience. Thus, under an industry specialization and experience effect, assurance providers manage to reinforce the readability of assurance reports, achieving clearer, more precise reports with less linguistic complexity. On the contrary, the reputation effect, that is, the accounting nature of the provider, does not act as a driving mechanism but rather as a drag on readability. Therefore, it is not the auditing firms that have the greatest ability to improve the readability of the assurance reports, but rather the consulting firms specialized in social and environmental issues.

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La source de données: Dialnet