skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Análisis de la prima de riego en las mujeres auditoras: el caso español
Small Business International Review, 2019-07, Vol.3 (2), p.17-33
[Peer Reviewed Journal]
ISSN: 2531-0046 ;EISSN: 2531-0046 ;DOI: 10.26784/sbir.v3i2.193
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Análisis de la prima de riego en las mujeres auditoras: el caso español
Author:
Aguilar Agreda, Jisela Marivel
;
Serrano, Jose
;
Bernabé-Pérez, Mercedes
Subjects:
effort
;
esfuerzo
;
gender
;
género
;
género
;
pequeños auditores
;
pequeños auditores
;
premium
;
prima
;
riesgo
;
risk
;
small auditing firms
Is Part Of:
Small Business International Review, 2019-07, Vol.3 (2), p.17-33
Description:
Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras españolas de pequeñas y medianas empresas como herramienta de cobertura. Mediante técnicas econométricas se ha realizado un análisis univariante y multivariante a 2.536 observaciones de clientes auditados por veintiuna firmas de auditoría de pequeña y media dimensión durante el periodo 2002 y 2014. Los resultados sugieren que las empresas auditadas pagan unas tarifas de auditoría más altas cuando el informe de auditoría es firmado por una mujer. La evidencia combinada en este estudio sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del auditor a través de las horas dedicadas en cada uno de los trabajos, centrando el análisis en el segmento de pequeñas y medianas firmas de auditoría. This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a hedging tool. Using econometric models, it has been developed univariate and multivariate analysis over 2,536 observations of clients audited by twenty one small and medium-sized audit firms for the period of 2002 to 2012. In short, the results suggest that the audited companies pay higher tariffs audit when the audit report is signed by a woman. The combined evidence in this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences existing when perceiving and tolerating risk. Unlike previous studies, the audit effort has been controlled by the hours dedicated to each of the works and focused the analysis on the segment of SME audit firms.
Publisher:
Madrid and Cartagena: Spanish Accounting and Business Administration Association (AECA) and Universidad Politécnica de Cartagena (UPCT)
Language:
Spanish;English
Identifier:
ISSN: 2531-0046
EISSN: 2531-0046
DOI: 10.26784/sbir.v3i2.193
Source:
DOAJ Directory of Open Access Journals
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript