{"id":106327,"date":"2018-03-11T10:30:14","date_gmt":"2018-03-11T10:30:14","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/auditoria-interna-e-informacion-financiera-en-las-entidades-de-credito-espanolas-estructura-contenido-relacion-causal-y-contraste-empa%c2%adrico\/"},"modified":"2018-03-11T10:30:14","modified_gmt":"2018-03-11T10:30:14","slug":"auditoria-interna-e-informacion-financiera-en-las-entidades-de-credito-espanolas-estructura-contenido-relacion-causal-y-contraste-empa%c2%adrico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/auditoria-interna-e-informacion-financiera-en-las-entidades-de-credito-espanolas-estructura-contenido-relacion-causal-y-contraste-empa%c2%adrico\/","title":{"rendered":"Auditor\u00eda interna e informaci\u00f3n financiera en las entidades de cr\u00e9dito espa\u00f1olas: estructura, contenido, relaci\u00f3n causal y contraste emp\u00edrico."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ester Gras Gil <\/strong><\/h2>\n<p>\u00e9ste trabajo responde a la necesidad de profundizar en la d\u00e9bil evidencia emp\u00edrica sobre el efecto que tiene para las entidades financieras que la funci\u00f3n de auditor\u00eda interna tenga una mayor implicaci\u00f3n en el proceso contable y reporte financiero, y aporta, en l\u00ednea con lo que sugieren estudios previos, una explicaci\u00f3n a por qu\u00e9 las entidades deben invertir recursos en la funci\u00f3n de auditor\u00eda interna, y espec\u00edficamente, en la revisi\u00f3n de la fiabilidad de la informaci\u00f3n financiera, ya que va a repercutir favorablemente sobre la misma.  el  objetivo principal del trabajo es conocer los efectos que tiene para las entidades financieras que la funci\u00f3n de auditor\u00eda interna tenga una mayor o menor implicaci\u00f3n en &quot;corporate accounting&quot; y &quot;financial reporting&quot;.  para el cumplimiento de este objetivo se llevan a cabo dos estudios emp\u00edricos, por un lado se ha utilizado el m\u00e9todo del caso, y por otro lado una investigaci\u00f3n emp\u00edrica, a trav\u00e9s de cuestionarios, y an\u00e1lisis de resultados con an\u00e1lisis estad\u00edsticos univariante y multivariante.  de los resultados obtenidos podemos concluir que una mayor implicaci\u00f3n de auditor\u00eda interna en la revisi\u00f3n y fiabilidad de la informaci\u00f3n financiera mejora la calidad de la misma. Con ello damos respuesta a nuestro objetivo principal, y aportamos evidencia emp\u00edrica al marco te\u00f3rico aparecido en los \u00faltimos a\u00f1os con el que se persigue, entre otros aspectos, la transparencia y confianza de la informaci\u00f3n financiera que se disemina en los mercados, y en el que la funci\u00f3n de auditor\u00eda interna aparece como un eslab\u00f3n fundamental de este proceso.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Auditor\u00eda interna e informaci\u00f3n financiera en las entidades de cr\u00e9dito espa\u00f1olas: estructura, contenido, relaci\u00f3n causal y contraste emp\u00edrico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Auditor\u00eda interna e informaci\u00f3n financiera en las entidades de cr\u00e9dito espa\u00f1olas: estructura, contenido, relaci\u00f3n causal y contraste emp\u00edrico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ester Gras Gil <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 17\/01\/2011<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Salvador Marin Hernandez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Luengo   mulet <\/li>\n<li>Antonio Calvo-flores segura (vocal)<\/li>\n<li>Jos\u00e9 Antonio Gonzalo angulo (vocal)<\/li>\n<li>Francisco Javier Martinez garcia (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ester Gras Gil \u00e9ste trabajo responde a la necesidad de profundizar en la d\u00e9bil evidencia emp\u00edrica sobre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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