{"id":24649,"date":"2003-11-07T00:00:00","date_gmt":"2003-11-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evaluacion-de-la-continuidad-de-la-empresa-por-los-auditores\/"},"modified":"2003-11-07T00:00:00","modified_gmt":"2003-11-07T00:00:00","slug":"evaluacion-de-la-continuidad-de-la-empresa-por-los-auditores","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/zaragoza\/evaluacion-de-la-continuidad-de-la-empresa-por-los-auditores\/","title":{"rendered":"Evaluaci\u00f3n de la continuidad de la empresa por los auditores"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Edith Taboada Laura <\/strong><\/h2>\n<p>El objetivo de la investigaci\u00f3n es analizar la problem\u00e1tica de las diferencias de expectativas de auditor\u00eda en torno a la informaci\u00f3n sobre la continuidad de la empresa y aportar evidencia emp\u00edrica relativa a empresas espa\u00f1olas industriales y de gran dimensi\u00f3n que cotizan en bolsa relativa a las decisiones de los auditores sobre las continuidad de la actividad de la empresa en el informe previo al fracaso y las caracter\u00edsticas econ\u00f3mico-financieras que diferencian a las empresas fracasadas de las sanas, con miras a elaborar un modelo de predicci\u00f3n de insolvencia que permite auxiliar a los auditores en la evaluaci\u00f3n de la continuidad de este tipo de empresas.  para alcanzar los objetivos descritos esta tesis se estructura en tres partes a trav\u00e9s de nueve cap\u00edtulos. Los primeros cuatro cap\u00edtulos corresponden al an\u00e1lisis del estado de la cuesti\u00f3n, donde primeramente se sit\u00faa el principio de empresa en funcionamiento en la contabilidad y en la auditor\u00eda, analiz\u00e1ndos luego las diferentes cuestiones que se plantean dentro de la problem\u00e1tica estudiada y los recursos con que cuentan los auditores para evaluar la continuidad, realiz\u00e1ndose, finalmente, una revisi\u00f3n comparativa de los estudios emp\u00edricos previos sobre modelos de predicci\u00f3n de fracaso y decisiones de los auditores. Los cuatro cap\u00edtulos siguientes refieren a la investigaci\u00f3n emp\u00edrica desarrollada, donde se presenta primeramente el planteamiento y la metodolog\u00eda empleada y a continuaci\u00f3n los resultados de los tres estudios emp\u00edricos realizados. As\u00ed, primeramente se analiza descriptivamente la muestra y se realiza el an\u00e1lisis univariante y multivariante. Luego se presenta la evidencia emp\u00edrica obtenida del estudio de los informes de auditor\u00eda de los dos a\u00f1os previos al fracaso y, finalmente, en el \u00faltimo cap\u00edtulo de esta segunda parte se exponen los resultados de la validaci\u00f3n de varios modelos de predicci\u00f3n de fracaso empresarial, elaborados por otr<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evaluaci\u00f3n de la continuidad de la empresa por los auditores<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evaluaci\u00f3n de la continuidad de la empresa por los auditores <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Edith Taboada Laura <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/07\/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>Francisco Gabas Trigo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jes\u00fas Broto rubio <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>Jos\u00e9 Luis Sanchez-fernandez valderrama (vocal)<\/li>\n<li>domingo Garc\u00eda p\u00e9rez de lema (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Edith Taboada Laura El objetivo de la investigaci\u00f3n es analizar la problem\u00e1tica de las diferencias de expectativas [&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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