La influencia del informe de auditoría en la obtención de financiación bancaria
ISSN: 0210-2412
Año de publicación: 2008
Número: 138
Páginas: 255-278
Tipo: Artículo
Otras publicaciones en: Revista española de financiación y contabilidad
Referencias bibliográficas
- ABBOTT, L. J.; PARKER, S.; PETERS, G. F., y RAGHUNANDAN, K. 2003. An empirical investigation of audit fees, non-audit fees, and audit committees, Contemporary Accounting Research, 20 (2), 215-234. (Pubitemid 38355061)
- ALTMAN, E. 1968. Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Bankruptcy, Journal of Finance, 23, 589-609.
- ANANDARAJAN, A., y JAENICKE, H. R. 1995. How auditors' reporting choices influence loan officers' decisions, The Journal of Commercial Lending, mayo, 55-59.
- BAMBER, E. M., y STRATTON, R. A. 1997. The information content of the uncertainty-modified audit report: evidence from bank loan officers, Accounting Horizons, 11 (2), 1-11.
- BLACKWELL, D. W.; NOLAND, T. R., y WINTERS, D. B. 1998. The Value of Auditor Assurance: Evidence from Loan Pricing, Journal of Accounting Research, 36 (1), 57-70.
- BERGER, A. N., y UDELL, G. F. 1995. Relationship Lending and Lines of Credit in Small Firm Finance, Journal of Business, 68 (3), 351-381.
- CARCELLO, J. V, y NAGY, A. L. 2004. Client size, auditor specialization and fraudulent financial reporting, Managerial Auditing Journal, 19 (5), 651-668.
- COLBERT, G., y MURRAY, D. 1998. The association between auditor quality and auditor size: an analysis of small CPA firms, Journal of Accounting, Auditing and Finance, 13, 135-350.
- CONSTANTINIDES, S. 2002. Auditors', bankers' and insolvency practitioners' going-concern opinion logit model, Managerial Auditing Journal, 17 (8), 487-501.
- CRAVENS, K. S.; FLAGG, J. C., y GLOVER, H. D. 1994. A Comparison of Client Characteristics by Auditor Attributes: Implications for the Auditor Selection Process, Managerial Auditing Journal, 9 (3), 27-36.
- DE ANGELO, L. 1981. Auditor size and auditor quality, Journal of Accounting and Economics, 1, 113-127.
- DEFOND, M. L.; RAGHUNANDAN, K., y SUBRAMANYAM, K. R. 2002. Do Non-audit service fees impair auditor independence? Evidence from going concern audit opinions, Journal of Accounting Research, 40 (4), 1247-1274.
- DIAMOND, D. W. 1989. Reputation Acquisition in Debt Markets, Journal of Political Economy, 97 (4), 828-862.
- DOPOUCH, N.; HOLTHAUSEN, R. W., y LEFTWICH, R. W. 1987. Predicting Audit Qualifications with Financial and Market Variables, The Accounting Review, 62 (3), 431-54.
- DURÉNDEZ, A. 2003. The usefulness of the audit report in investment and financing decisions, Managerial Auditing Journal, 18 (6), 549-559.
- - 2004, La Auditoría de Cuentas en España: un estudio empírico sobre la función, utilidad y comprensión del informe de auditoría, ProQuest-UMI.
- ESTES, R., y REIMER, M. 1977. A study of the effect of qualified auditors' opinions on bankers' lending decisions, Accounting and Business Research, otoño, 250-259.
- FAMA, E. 1985. What's Different about Banks? Journal of Monetary Economics, 15, 29-39.
- FAMA, E. F., y FRENCH, K. R. 2002. Testing Tradeoff and Pecking Order Predictions About Dividends and Debt, The Review of Financial Studies, 15, 1-33.
- FARGHER, N., TAYLOR, M. H., y SIMON, D. T. 2001. The demand for auditor reputation across international markets for audit services, The International Journal of Accounting, 36, 407-421.
- FAZZARI, S., HUBBARD, R., y PETERSEN, B. 1988. Financing constraints and corporate investment, Brookings Papers on Economic Activity, 2, 141-206.
- FERGUSON, A., y STOKES, D. 2002. Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers, Contemporary Accounting Research, 19 (1), 77-110.
- FEROZ, E. H.; PARK, K., y PASTENA, V. S. 1991. The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases, Journal of Accounting Research, 29, 107-129.
- FIELDS, L. P.; FRASER, D. R., y WILKINS, M. S. 2004. An investigation of the pricing of audit services for financial institutions, Journal of Accounting and Public Policy, 23, 53-77.
- FIRTH, M. 1979. Qualified audit reports and bank lending decisions, Journal of Bank Research, invierno, 231-241.
- - 1980. A note on the impact of audit qualifications on lending and credit decisions, Journal of Banking and Finance, 4, 257-267.
- FRANCIS, J. R., y KRISHNAN, J. 1999. Accounting accruals and auditor reporting conservatism, Contemporary Accounting Research, 16 (1), 135-165.
- FRANCIS, J., y WILSON, E. 1988. Auditor Changes a Joint Test of Theories Relating to Agency Costs and Auditor Differentiation, The Accounting Review, 63 (4), 663-682.
- GARCÍA BENAU, M. A.; GARRIDO, P.; VICO, A.; MOIZER, P., y HUMPHREY, C. 1999. La calidad del servicio de auditoría: Los auditores vistos por sus clientes, Revista Española de Financiación y Contabilidad, 102, 1.005-1.041.
- GEIGER, M. A. 1992. Audit disclosures of consistency: an analysis of loan officer reaction to SAS 58, Advances in Accounting, 10, 77-90.
- HOLT, G., y MOIZER, P. 1990. The Meaning of Audit Reports, Accounting and Business Research, 78, 111-121.
- HOUGHTON, K. A. 1983. Audit reports. Their impact on the loan decision process and outcome: an experiment, Accounting and Business Research, invierno, 15-20.
- INNES, J., y LYON, R. A. 1994. A simulated lending decision with external management audit reports, Accounting, Auditing & Accountability Journal, 7 (4), 73-93.
- JENSEN, M. C., y MECKLING, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 3, 305-60.
- JOHNSON, V. E.; KHURANA, I. K., y REYNOLDS, J. K. 2002. Audit-firm tenure and the quality of financial reports, Contemporary Accounting Research, 19 (4), 637-660.
- JOHNSON, D. A.; PANY, K., y WHITE, R. 1983. Audit reports and the loan decision: actions and perceptions, Auditing: A Journal of Practice & Theory, 2 (2), 38-51.
- KANE, G. D., y VELURY, U. 2004. The role of institutional ownership in the market for auditing services: an empirical investigation, Journal of Business Research, 57, 976-983.
- KIDA, T. 1980. An investigation into auditor's continuity and related qualification judgments, Journal of Accounting Research, 18 (2), 506-523.
- KLEIN, D. P., y BELT, B. 1994. Sustainable Growth and Choice of Financing: A Test of the Pecking Order Hypothesis, Review of Financial Economics, 3 (2), 141-154.
- KRISHNAN, J., y KRISHNAN, J. 1996. The role of economic trade-offs in the Audit Opinion decision: an empirical analysis, Journal of Accounting, Auditing and Finance, 4, 565-586.
- LASALLE, R. E., y ANANDARAJAN, A. 1997. Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties, Accounting Horizons, 11 (2), 33-40.
- LELAND, H. E. 1998. Agency costs, risk management and capital structure, The Journal of Finance, 53 (4), 1.213-1.243.
- LIBBY, R. 1979a. The Impact of Uncertainty Reporting on the Loan Decision, Journal of Accounting Research, 17, 35-71.
- - 1979b. Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report, Journal of Accounting Research, 17 (1), 99-122.
- LIN, Z. J., TANG, Q., y XIAO, J. 2003. An experimental study of users' responses to qualified audit reports in China, Journal of International Accounting, Auditing & Taxation, 12, 1-22.
- MANSI, S. A.; MAXWELL, W. F., y MILLER, D. P. 2004. Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market, Journal of Accounting Research, 42 (4), 755-793.
- MILLER, M. 1977. Debt and taxes, Journal of Finance, 32 (2), 261-275.
- MILLER, J. R., y SMITH, L. M. 2002. The Effects of the level of assurance, accounting firm, capital structure, and bank size on bank lending decisions, Journal of Accounting, Auditing & Finance, 17 (1), 51-73.
- MODIGLIANI, F., y MILLER, M. 1958. The Cost of Capital, Corporation Finance and the Theory of Investment, American Economic Review, 48, 261-297.
- MOIZER, P. 1997. Auditor reputation: the international empirical evidence. International Journal of Auditing, 1 (1), 61-74.
- MUTCHLER, J.; Hopwood, W., y Mckeown, J. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies, Journal of Accounting Research, 35, 295-310.
- MYERS, S. C., y MAJLUF, N. S. 1984. Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have, Journal of Financial Economics, 13 (2), 187-221.
- NAIR, R. D., y RITTENBERG, L. E. 1987. Messages Perceived from Audit, Review, and Compilation Reports: Extension to More Diverse Groups, Auditing: A Journal of Practice & Theory, 7 (1), 15-38.
- OCAÑA, C.; SALAS, V., y VALLES, J. 1994. Un análisis empírico de la financiación de la pequeña y mediana empresa manufacturera española: 1983-1989, Moneda y Crédito 199, 57-96.
- PALMROSE, Z. 1988. An analysis of auditors litigation and audit service quality, The Accounting Review, 63 (1), 55-73.
- PANY, K., y JOHNSON, D. A. 1985. Forecasts auditor review and bank loan decisions, Journal of Accounting Research, 22 (2), 731-743.
- PETTIT, R., y SINGER, R. 1985. Small business finance: a research agenda, Financial Management, 14 (3), 47-60.
- PILLSBURY, C. M. 1985. Limited Assurance Engagements, Auditing: A Journal of Practice & Theory, 4(2):63-79.
- PIOT, C. 2001. Agency costs and audit quality: evidence from France. European Accounting Review, 10 (3), 461-499.
- PITTMAN, J. A., y FORTÍN, S. 2004. Auditor choice and the cost of debt capital for newly public firms, Journal of Accounting and Economics, 37, 113-136.
- PRINGLE, L. M.; CRUM, R. P., y SWETZ, R. J. 1990. Do SAS no 59 format changes affect the outcome and the quality of investment decisions? Accounting Horizons, September, 68-75.
- RAJAN, R. G., y ZINGALES, L. 1995. What do We know about Capital Structure? Some Evidence from International Data, Journal of Finance, 50 (5), 1.421-1.460.
- REYNOLDS, J. K., y FRANCIS, J. R. 2001. Does size matter? The influence of large clients on office-level auditor reporting decisions, Journal of Accounting and Economics, 30, 375-400.
- ROBERTSON, J. C. 1988. Analysts' Reactions to Auditors' Messages in Qualified Reports, Accounting Horizons, June, 82-89.
- ROLLINS, T. P., y BREMSER, W. G. 1997. The Sec's enforcement actions against auditors: an auditor reputation and institutional theory perspective, Critical Perspectives on Accounting, 8, 191-206.
- SAINTY, B. J., TAYLOR, G. K., y WILLIAMS, D. D. 2002. Investor dissatisfaction toward auditors, Journal of Accounting, Auditing & Finance, 17 (2), 111-137.
- SHOCLEY, R., y HOLT, R. 1983. A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services, Journal of Accounting Research, 21 (2), 545-564.
- SPATHIS, C. M.; DOUMPOS, M., y ZOPOUNIDIS, C. 2003. Using client performance measures to identify pre-engagement factors associated with qualified audit. Reports in Greece, The International Journal of Accounting, 38, 267-284.
- STIGLITZ, J., y WEISS, A. 1981. Credit Rationing in Markets with Imperfect Information, The American Economic Review, 71, 393-410
- SUCHER, P.; MOIZER, P. y Zarova, M. 1999. The images of the Big Six audit firms in the Czech Republic. The European Accounting Review, 8 (3), 499-521.
- SUNDGREN, S. 1998. Auditor choices and auditor reporting practices: evidence from Finnish small firms. The European Accounting Review, 7 (3), 443-465.
- VICO MARTÍNEZ, A., y PUCHETA MARTÍNEZ, M. C. 2005. Un estudio empírico acerca de la relevancia del informe de auditoría entre los analistas de riesgos de las entidades de crédito, Revista Española de Financiación y Contabilidad, 124, 45-75.
- WARNER, J. B. 1977. Bankruptcy Costs: Some Evidence, Journal of Finance, 32 (2), 337-347.
- WHISENANT, S.; SANKARAGURUSWAMY, S., y RAGHUNANDAN, K. 2003. Evidence on the joint determination of audit and non-audit fees, Journal of Accounting Research, 41 (4), 721-744.
- WIJST, D. V. 1989. Financial Structure in Small Business, Theory, Tests and Applications, Berlin: Springer-Verlag.