Análisis de la información financiera en torno al informe del auditor de las empresas del MILA

Financial information analysis in relation to the audit report from the Latin American Integrated Market (MILA) companies

Julián Esteban Zamarra Londoño , Belky Esperanza Gutiérrez Castañeda , Daniela Pérez Noreña

Suma de Negocios, 12(26), xx-xx, enero-junio 2021, ISSN 2215-910X

http://doi.org/10.14349/sumneg/2021.V12.N26.Ax

Recibido el 15 de junio de 2020
Aceptado el 7 de septiembre de 2020
Online 26 de octubre de 2020

Resumen

En el actual contexto empresarial, la generación de información transparente y de calidad tanto financiera como no financiera es la base fundamental para los usuarios en pro de la adecuada y oportuna toma de decisiones. Considerando este contexto, el presente artículo tiene como objetivo evaluar la relación del dictamen de auditoría (informe del revisor fiscal en Colombia) con la variación de la información financiera de las empresas que participan en la bolsa de valores de los países pertenecientes al MILA en el periodo 2012-2018. Se utiliza un enfoque cuantitativo, a través de los modelos Logit y Probit, teniendo como resultado que el modelo planteado captura y predice en gran porcentaje que, al presentarse un dictamen sin salvedad, las variables que hacen parte de la información financiera se comportan de manera positiva. Se determinó también una alta correlación de la firma de auditoría, en especial BIG4, con los ingresos, lo que se traduce en la emisión de dictámenes favorables.


Palabras clave:
Dictamen de auditoría,
modelos probabilísticos,
variables financieras,
MILA,
información financiera.

Códigos JEL:
C20, G10, M41, M42

Abstract

In the current enterprise context, the generation of transparent and good-quality financial and non-financial information is fundamental for adequate decision-making. Considering this context, this paper aims at evaluating the relationship between an audit report and the variation of the financial information of the companies who have a participation in the stock exchanges markets of the MILA countries over the period 2012- 2018. A quantitative approach was used in this investigation, using Logit and Probit models. As results, the outlined model predicts, to a great extent, that an auditor’s unqualified opinion translates into financial information variables’ positive behavior. Also, a great correlation between the audit firm, especially if it is a Big Four, and company income was found, which translates into favorable audit reports.


Keywords:
Audit report,
statistical model,
financial variables,
MILA,
financial information.

Artículo Completo
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Instituciones

Universidad de Antioquia, Medellín, Colombia
Copyright © 2021. Fundación Universitaria Konrad Lorenz, Colombia

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