MANIPULACIÓN CONTABLE PARA EVITAR LA AUDITORIA
Fecha
2016-01-20
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Jaén: Universidad de Jaén
Resumen
[ES] El objetivo del estudio es analizar sí las empresas españolas que
no cotizan en bolsa manipulan sus resultados para evitar una
auditoría.
El análisis se ha realizado teniendo en cuenta los límites relativos
a la cifra de negocios, total de activo y número de empleados,
establecidos en el Real Decreto Legislativo 1564/1989, 22 de
Diciembre, modificado por el Real Decreto Legislativo 1/2010, 2
de Julio, para que las empresas no tengan que ser auditadas,
obviando el número de trabajadores ya que esta variable no es
manipulable.
Para la realización del mismo se ha utilizado el contraste de
BURGSTAHLER Y DICHEV.
Tras el estudio realizado se llega a la conclusión que las empresas
españolas que no cotizan en bolsa manipulan sus cifras del total
activo para así evitar una auditoría, no se puede realizar esta
afirmación para la cifra de ingresos de explotación.
[EN] The objective of the study is to analyze whether the no listed Spanish companies manipulate or not their results to avoid externa! auditing. The analysis has been done taking into account the limits, relating to total revenues, total assets and number of employees, laid down in Royal Legislative Decree 1564/1989, December 22, as amended by the Royal Legislative Decree 1/2010, July 2, so businesses do not have to be audited, ignoring the numbers of employees because this variable isn't manipulated. For the realization of the same has been used the contrast of BURGSTAHLER AND DICHEV. After the research, I conclude that the Spanish companies that are not quoted on the stock exchange manipulate their figures of total assets to avoid an audit and I cannot make this claim for the amount of exploitation revenues
[EN] The objective of the study is to analyze whether the no listed Spanish companies manipulate or not their results to avoid externa! auditing. The analysis has been done taking into account the limits, relating to total revenues, total assets and number of employees, laid down in Royal Legislative Decree 1564/1989, December 22, as amended by the Royal Legislative Decree 1/2010, July 2, so businesses do not have to be audited, ignoring the numbers of employees because this variable isn't manipulated. For the realization of the same has been used the contrast of BURGSTAHLER AND DICHEV. After the research, I conclude that the Spanish companies that are not quoted on the stock exchange manipulate their figures of total assets to avoid an audit and I cannot make this claim for the amount of exploitation revenues