La legibilidad de los informes de aseguramientoefecto de los mecanismos de control interno
- Martínez-Ferrero, Jennifer
- Guidi, Michele
- García-Meca, Emma
ISSN: 2695-6896, 2792-8306
Año de publicación: 2023
Número: 483
Páginas: 161-186
Tipo: Artículo
Otras publicaciones en: Revista de Contabilidad y Tributación. CEF
Resumen
El objetivo de este estudio es analizar cuáles son los mecanismos de control internos vinculados al consejo de administración que actúan como refuerzo de la legibilidad de los informes de aseguramiento. Para testar dicho objetivo, se propone un modelo de regresión para datos de panel en una muestra final de 183 observaciones de empresas internacionales localizadas en 16 países. Los resultados obtenidos ponen de manifiesto un efecto diferente del consejo en la legibilidad y comprensión de los informes en función del mecanismo analizado. Así, mientras la diversidad de género en el consejo de administración y la existencia de un comité especializado de sostenibilidad consiguen reforzar la legibilidad y la comprensión de los informes de aseguramiento, un tamaño excesivo del consejo parece actuar en contra de informes claros y precisos y favorecer la complejidad lingüística.
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