文章基本信息

标题：Análisis de la información financiera en torno al informe del auditor de las empresas del MILA
其他标题：Financial information analysis in relation to the audit report from the Latin American Integrated Market (MILA) companies
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作者：Julián Esteban Zamarra Londoño ; Belky Esperanza Gutiérrez Castañeda ; Daniela Pérez Noreña 等
期刊名称：Suma de Negocios
印刷版ISSN：2215-910X
出版年度：2021
卷号：12
期号：26
页码：64-72
DOI：10.14349/sumneg/2021.V12.N26.A7
摘要：In the current enterprise context, the generation of transparent and good-quality financial and non-financial information is fundamental for adequate decision-making. Considering this context, this paper aims at evaluating the relationship between an audit report and the variation of the financial information of the companies who have a participation in the stock exchanges markets of the MILA countries over the period 2012- 2018. A quantitative approach was used in this investigation, using Logit and Probit models. As results, the outlined model predicts, to a great extent, that an auditor’s unqualified opinion translates into financial information variables’ positive behavior. Also, a great correlation between the audit firm, especially if it is a Big Four, and company income was found, which translates into favorable audit reports.
其他摘要：In the current enterprise context, the generation of transparent and good-quality financial and non-financial information is fundamental for adequate decision-making. Considering this context, this paper aims at evaluating the relationship between an audit report and the variation of the financial information of the companies who have a participation in the stock exchanges markets of the MILA countries over the period 2012- 2018. A quantitative approach was used in this investigation, using Logit and Probit models. As results, the outlined model predicts, to a great extent, that an auditor’s unqualified opinion translates into financial information variables’ positive behavior. Also, a great correlation between the audit firm, especially if it is a Big Four, and company income was found, which translates into favorable audit reports.
关键词：Dictamen de auditoría; modelos probabilísticos; variables financieras; MILA; información financiera