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ANÁLISIS DE LA ROTACIÓN DE LAS BIG FOUR EN EL MERCADO FINANCIERO EN CHILE: PERÍODO 2010-2019

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dc.creatorMICHELLE ESTEFANÍA MORA ESPINOZA
dc.creatorMARCELO ANDRÉS NAVARRETE ESPARZA
dc.date2022
dc.date.accessioned2025-01-10T15:36:14Z
dc.date.available2025-01-10T15:36:14Z
dc.date.issued2022
dc.description.abstractFOR SOME TIME NOW, THE AUDIT SERVICES MARKET HAS AROUSED GREAT INTEREST AT THE INTERNATIONAL LEVEL, AND AN IMPORTANT ISSUE IN THIS MATTER HAS BEEN THE ROTATION OF THE BIG FOUR (B4 FIRMS: PWC, EY, DELOITTE AND KPMG). THE OBJECTIVE OF THIS RESEARCH IS TO PROVIDE EMPIRICAL EVIDENCE ABOUT THE TURNOVER OF B4 FIRMS IN COMPANIES AUDITED BY THE FINANCIAL MARKET COMMISSION (CMF) IN CHILE. THE IMPORTANCE OF THIS WORK IS THAT IT IS FRAMED IN A LINE OF RESEARCH WITH AN ABSENCE OF WORKS IN CHILE, IN ADDITION, IT INSTALLS A DEBATE AT NATIONAL LEVEL. THE APPROACH IS QUALITATIVE; A COLLECTION AND ANALYSIS OF DATA ON 381 COMPANIES OF THE CMF IS CARRIED OUT AND THE PERMANENCE OF THE AUDIT FIRMS IN EACH ONE IS QUANTIFIED WITH A LONGITUDINAL SCOPE FROM 2010 TO 2019. THE TYPE OF THIS RESEARCH IS EXPLORATORY IN NATURE. THE FINDINGS REVEAL THAT B4S REMAIN FOR LONG PERIODS OF TIME IN CMF COMPANIES AND, IN ADDITION, THERE IS NO AUDITOR ROTATION REGULATION, WHICH MAY LEAD TO THE FACT THAT, IN CHILE, AS IN OTHER COUNTRIES, IT IS GENERATING ENTRY BARRIERS TO OTHER SMALLER FIRMS, BECOMING AN OLIGOPOLISTIC MARKET AS IN THE INTERNATIONAL AUDIT MARKET.
dc.formatapplication/pdf
dc.identifier.doihttps://doi.org/10.22370/riace.2022.11.1.3575
dc.identifier.issn0719-9910
dc.identifier.issn0719-3084
dc.identifier.urihttps://repositorio.ubiobio.cl/handle/123456789/12795
dc.languagespa
dc.publisherREVISTA DE INVESTIGACIÓN APLICADA EN CIENCIAS EMPRESARIALES (RIACE)
dc.relation.urihttps://doi.org/10.22370/riace.2022.11.1.3575
dc.rightsPUBLICADA
dc.subjectrotación.
dc.subjectrotación de auditores en chile
dc.subjectmercado financiero
dc.subjectempresas de auditoría
dc.subjectbig four
dc.subjectturnover.
dc.subjectfinancial market
dc.subjectbig four
dc.subjectauditor turnover in chile
dc.subjectauditing companies
dc.titleANÁLISIS DE LA ROTACIÓN DE LAS BIG FOUR EN EL MERCADO FINANCIERO EN CHILE: PERÍODO 2010-2019
dc.typeARTÍCULO
dspace.entity.typePublication
ubb.EstadoPUBLICADA
ubb.Otra ReparticionDEPARTAMENTO DE ADMINISTRACION Y AUDITORIA
ubb.Otra ReparticionDEPARTAMENTO DE ADMINISTRACION Y AUDITORIA
ubb.SedeCONCEPCIÓN
ubb.SedeCONCEPCIÓN
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