{"id":87257,"date":"2000-09-11T00:00:00","date_gmt":"2000-09-11T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/auditoria-tamano-y-estructura-de-gobierno-una-evidencia-empirica-del-efecto-de-la-regulacion-de-la-regulacion-de-la-auditoria-sobre-el-comportamiento-de-las-empresas-de-castilla-y-leon\/"},"modified":"2000-09-11T00:00:00","modified_gmt":"2000-09-11T00:00:00","slug":"auditoria-tamano-y-estructura-de-gobierno-una-evidencia-empirica-del-efecto-de-la-regulacion-de-la-regulacion-de-la-auditoria-sobre-el-comportamiento-de-las-empresas-de-castilla-y-leon","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/auditoria-tamano-y-estructura-de-gobierno-una-evidencia-empirica-del-efecto-de-la-regulacion-de-la-regulacion-de-la-auditoria-sobre-el-comportamiento-de-las-empresas-de-castilla-y-leon\/","title":{"rendered":"Auditoria, tama\u00f1o y estructura de gobierno : una evidencia empirica del efecto de la regulacion de la regulacion de la auditoria sobre el comportamiento de las empresas de castilla y leon."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Pe\u00f1a Gutierrez Alberto De La <\/strong><\/h2>\n<p>La auditoria ha sido una de las instituciones emergentes con m\u00e1s fuerza del proceso regulatorio por la incorporacion de espa\u00f1a a la uni\u00f3n europea, estableciendo para numerosas empresas, que previamente no habian sentido esa necesidad en sus relaciones contractuales, la obligaci\u00f3n de someter sus cuentas anuales a la supervisi\u00f3n de expertos independientes,  esta situaci\u00f3n ha podido propiciar que las peque\u00f1as empresas, proximas a cumplir los parametros contemplados por la legislacion para establecer la obligatoriedad de las cuentas anuales, con estructuras de gobierno caracterizadas por una mayor concentracion del capital en manos de los socios y un escaso grado de separacion entre la propiedad y el control, hayan decidido poner en marcha mecanismos de diversa naturaleza, contables o estrategicos, para evitar alcanzar las mencionadas cifras y eludir, de esta manera, dicha obligaci\u00f3n legal, al considerar la auditor\u00eda, no como un mecanismo reductor de los costes contractuales, sino como un coste neto m\u00e1s.  el resultado de la investigaci\u00f3n revela como, efectivamente, estas empresas encuentran menos util, en terminos coste\/beneficio, la auditoria, por lo que son mas proclives a implantar mecanismos para eludirla o,en ultima instancia, a incumplir deliberadamente el marco regulador negandose a auditar sus cuentas anuales a pesar de estar legalmente obligadas a ello.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Auditoria, tama\u00f1o y estructura de gobierno : una evidencia empirica del efecto de la regulacion de la regulacion de la auditoria sobre el comportamiento de las empresas de castilla y leon.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Auditoria, tama\u00f1o y estructura de gobierno : una evidencia empirica del efecto de la regulacion de la regulacion de la auditoria sobre el comportamiento de las empresas de castilla y leon. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Pe\u00f1a Gutierrez Alberto De La <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Burgos<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/11\/2000<\/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> Miguel Hidalgo Alberto De<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: valentin Azofra palenzuela <\/li>\n<li>antonia Garcia benau (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>Juan  Manuel de la Fuente sabate (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pe\u00f1a Gutierrez Alberto De La La auditoria ha sido una de las instituciones emergentes con m\u00e1s fuerza [&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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