{"id":21367,"date":"2018-03-09T09:11:05","date_gmt":"2018-03-09T09:11:05","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/ejercicio-profesional-empresas-y-mercado-de-auditoria\/"},"modified":"2018-03-09T09:11:05","modified_gmt":"2018-03-09T09:11:05","slug":"ejercicio-profesional-empresas-y-mercado-de-auditoria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/carlos-iii-de-madrid\/ejercicio-profesional-empresas-y-mercado-de-auditoria\/","title":{"rendered":"Ejercicio profesional, empresas y mercado de auditor\u00eda"},"content":{"rendered":"<h2>Tesis doctoral de <strong> M. Nieves Carrera Pena <\/strong><\/h2>\n<p>Esta tesis doctoral aborda las siguientes cuestiones de investigaci\u00f3n sobre auditor\u00eda. En primer lugar, estudiamos si en la profesi\u00f3n auditora en espa\u00f1a, al igual que en otros contextos, existen diferencias en el acceso a la profesi\u00f3n en funci\u00f3n del g\u00e9nero. En segundo lugar, analizamos el ejercicio profesional en el mercado de auditor\u00eda. Las cifras de las asociaciones profesionales indican que muchos individuos est\u00e1n interesados en la obtenci\u00f3n del certificado profesional de auditor pero no en el ejercicio profesional de la auditor\u00eda. Este hecho motiva la siguiente cuesti\u00f3n de investigaci\u00f3n: \u00c2\u00bfpor qu\u00e9 algunos auditores no est\u00e1n interesados en la pr\u00e1ctica profesional?. en tercer lugar, investigamos el rendimiento de las firmas auditoras desde una perspectiva estrat\u00e9gica. En concreto, examinamos los efectos de las estrategias de especializaci\u00f3n en grandes clientes, de diversificaci\u00f3n en industrias-cliente y de diversificaci\u00f3n geogr\u00e1fica sobre el rendimiento de las auditoras. Las hip\u00f3tesis propuestas se derivan de la integraci\u00f3n de los resultados de estudios sobre fijaci\u00f3n de precios de auditor\u00eda y de la literatura estrat\u00e9gica. Por \u00faltimo, examinamos la estructura del mercado de auditor\u00eda en espa\u00f1a en la d\u00e9cada de los 90, centr\u00e1ndonos en el an\u00e1lisis de la concentraci\u00f3n en el mercado.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Ejercicio profesional, empresas y mercado de auditor\u00eda<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Ejercicio profesional, empresas y mercado de auditor\u00eda <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M. Nieves Carrera Pena <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Carlos III de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/01\/2003<\/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 Carmona Moreno<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>stephen Walker (vocal)<\/li>\n<li>Mar\u00eda antonia Garc\u00eda benau (vocal)<\/li>\n<li>teresa Hammond (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M. Nieves Carrera Pena Esta tesis doctoral aborda las siguientes cuestiones de investigaci\u00f3n sobre auditor\u00eda. En primer [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[18550],"tags":[10372,64488,27436,12813,64489,64490],"class_list":["post-21367","post","type-post","status-publish","format-standard","hentry","category-carlos-iii-de-madrid","tag-leandro-canibano-calvo","tag-m-nieves-carrera-pena","tag-maria-antonia-garcia-benau","tag-salvador-carmona-moreno","tag-stephen-walker","tag-teresa-hammond"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/21367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=21367"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/21367\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=21367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=21367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=21367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}