Estíbaliz Biedma-López

Estíbaliz Biedma-López
Universidad de Cádiz | UCA · Department of Financial Economics and Accounting

About

19
Publications
5,813
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133
Citations
Citations since 2017
6 Research Items
74 Citations
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2017201820192020202120222023051015

Publications

Publications (19)
Article
El hecho de que las grandes firmas multinacionales del mercado de auditoría obtengan mayores honorarios al resto de competidores gracias al ejercicio del poder de mercado preocupa tanto a organismos reguladores como a académicos. Por ello, el objetivo de este trabajo es determinar, en primer lugar, si las firmas multinacionales cobran sobreprecios...
Article
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Este trabajo analiza si las rentas económicas que los auditores obtienen de sus clientes por la prestación de servicios de auditoría afectan a la independencia de auditor. La independencia del auditor ha sido subrogada a través de la propensión a emitir informes de auditoría cualificados por gestión continuada para una muestra de empresas españolas...
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Full-text available
Purpose The purpose of this paper is to analyse whether the major international audit firms reach collusive agreements in Spain, in order to exercise market power and impose higher prices than those of competitors. According to the traditional theory of oligopoly, the ability to achieve these agreements is dependent primarily on the high level of m...
Article
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Resumen Antecedentes La Ley de Auditoría de 2015 impone salvaguardas más estrictas en relación con la firma y el socio firmante de los informes de auditoría que la Ley de 2010. Se han impuesto medidas de alto coste para el mercado sin haber tenido tiempo para determinar si su efecto será positivo para los usuarios de la información contable. Obje...
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The high audit market concentration combined with the high entry barriers has caused concern among regulators and market participants due to the adverse effects on the level of audit market competition. This study is the first to provide evidence on the dynamics of the Spanish audit market competition using mobility indicators. We analyze the relat...
Article
El elevado nivel de concentración que existe a nivel internacional en el mercado de auditoría está provocando un gran interés y preocupación en determinadas instituciones debido a las implicaciones que dicho nivel puede provocar sobre la competencia entre las firmas que operan en el mercado (GAO, 2003, 2008; FRC, 2009; Comisión Europea, 2010; Comis...
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Full-text available
This article examines the impact of auditing standards intending to reduce the audit expectations gap on auditors' behaviour. Specifically, we examine whether the adoption of an auditing standard ongoing concern evaluation in Spain is associated with changes in auditors' behaviour. Our empirical results suggest that the implementation of the new st...
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Literature states that the auditor�s economic bond on a client company could undermine auditor independence. One of the primary functions of an audit committee is to safeguard auditor independence. However, the audit committee is a mechanism within the governance structure of the client firm. Therefore, it depends on this firm that its audit commit...
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El objetivo de este trabajo es proponer herramientas de evaluación de las competencias profesionales que deben ser adquiridas por los alumnos del Máster de Contabilidad y Auditoría para su inserción profesional. Concretamente, analizaremos el potencial del practicum (prácticas externas insertas en el plan de estudios del título) como medio de evalu...
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This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who d...
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The purpose of this paper is to analyse whether the independence of audit committees is affected by the degree of control exerted by managers over the board of directors. Results from a sample of 75 listed Spanish companies show that the majority of firms that voluntarily adopted an audit committee between 1998 and 2001, made an effort to guarantee...
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Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question. In the face of this lack of consensus, we wish to analyze the relationship bet...
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Críticos de la profesión auditora han sugerido a menudo que la política de rotación obligatoria de firmas de auditoría puede ser una forma de contrapesar la percepción de que los contratos a largo plazo entre auditores y sus clientes impiden la independencia y escepticismo profesional de los auditores. La profesión auditora ha mantenido que la rota...
Article
Critics of the auditing profession have often suggested a policy of mandatory rotation of audit firms as a way of countering their perception that long-term relationships between auditors and their clients impede the independence and professional scepticism of the auditors. The auditing profession has maintained that the mandatory rotation would be...

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Projects

Project (1)
Project
Analizar si los sobreprecios cargados por las firmas multinacionales vienen explicados por el ejercicio de poder que facilita un mercado altamente concentrado, o por el contrario por la percepción de un servicio diferenciado