{"id":74254,"date":"2005-01-06T00:00:00","date_gmt":"2005-01-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/factores-determinantes-de-la-evolucion-del-mercado-de-auditoria-en-espana\/"},"modified":"2005-01-06T00:00:00","modified_gmt":"2005-01-06T00:00:00","slug":"factores-determinantes-de-la-evolucion-del-mercado-de-auditoria-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/factores-determinantes-de-la-evolucion-del-mercado-de-auditoria-en-espana\/","title":{"rendered":"Factores determinantes de la evoluci\u00f3n del mercado de auditor\u00eda en espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Cristina De Fuentes Barbera <\/strong><\/h2>\n<p>El objetivo de esta tesis doctoral es analizar el impacto de algunos de los fen\u00f3menos econ\u00f3micos ocurridos en los \u00faltimos ocho a\u00f1os, sobre la configuraci\u00f3n y el funcionamiento del mercado de  auditor\u00eda  espa\u00f1ol.  en la parte emp\u00edrica se expone un estudio cuyo objetivo es analizar si la debacle de andersen, a raiz del esc\u00e1ndalo financiero enron, tuvo repercusi\u00f3n sobre los precios de los t\u00edtulos de las empresas auditadas que cotizan en el mercado cont\u00ednuo. La metodolog\u00eda utilizada ha sido el estudio de eventos, y la estimaci\u00f3n de los retornos anormales se ha realizado a trav\u00e9s del modelo de mercado, los resultados obtenidos para las dos fechas de eventos analizadas indican que el mercado burs\u00e1til espa\u00f1ol no reaccion\u00f3 ante este suceso.  el segundo objetivo fue analizar las consecuencias de las fusiones entre pricewaterhouse y cooper&amp;lybrand y andersen y deloitte &amp; touche, sobre la configuraci\u00f3n del mercado formado por empresas sometidas a regulaci\u00f3n de la cnmv. Los resultados obtenidos muestran que la fusi\u00f3n de pwc resulto un \u00e9xito, mientras que deloitte espa\u00f1a ha perdido poder de mercado.  el tercer objetivo consisti\u00f3 en analizar el nivel de competitividad del mercado regulado por la cnmv. Desde un punto de vista est\u00e1tico, utilizando la metodolog\u00eda de parker, podemos afirmar que no est\u00e1 excesivamente concentrado. adem\u00e1s presenta elevado grado de dinamismo y el  an\u00e1lisis multivariante de los honorarios de los auditores pone de manifiesto que \u00fanicamente en el segmento inferior del mercado los precios de las gfa son mayores que los del resto de auditores<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Factores determinantes de la evoluci\u00f3n del mercado de auditor\u00eda en espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Factores determinantes de la evoluci\u00f3n del mercado de auditor\u00eda en espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Cristina De Fuentes Barbera <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/06\/2005<\/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>Mar\u00eda Antonia Garc\u00eda Benau<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>guillermo Sierra molina (vocal)<\/li>\n<li>alejandro Larriba d\u00edaz-zorita (vocal)<\/li>\n<li> Ruiz barbadillo emiliano alfonso (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Cristina De Fuentes Barbera El objetivo de esta tesis doctoral es analizar el impacto de algunos de [&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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