La naturaleza de la competencia en el mercado de auditoría: una evaluación de la literatura

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Emiliano Ruiz Barbadillo
Universidade de Cádiz
España
Paula Rodríguez Castro
Universidade de Cádiz
España
Vol. 22 Núm. 1 (2013), Bloque temático La auditoría externa: reflexiones para mejorar esta actividade
DOI: https://doi.org/10.15304/rge.22.1.1282
Recibido: 14-06-2013 Aceptado: 14-06-2013
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El elevado nivel de concentración del mercado de auditoría ha ido aumentando con el paso del tiempo debido a las sucesivas fusiones que han tenido lugar entre las grandes firmas de auditoría. Este hecho está suscitando un gran interés y preocupación por parte de los organismos reguladores, académicos y de los propios participantes del mercado. Por ello, el objetivo de este estudio es someter a revisión un amplio conjunto de estudios que han pretendido analizar la naturaleza de la competencia en el mercado de auditoría, con el fin de poder concluir si el mercado de auditoría actúa bajo las condiciones de eficiencia perfecta o si, por el contrario, existe cierto grado de imperfección que posibilite que determinadas firmas ejerzan poder de mercado. Finalmente, concluiremos con una serie de reflexiones sobre el mercado de auditoría en España, señalando en particular que aun cuando existen diversos estudios que han analizado la concentración que existe en el mercado, ninguno de ellos ha entrado directamente a analizar en qué medida el alto nivel de concentración que se puede percibir en España en el segmento de las grandes empresas está posibilitando que las firmas multinacionales puedan obtener rentas monopolísticas.

Palabras clave:

Auditoría, Concentración, Poder de mercado, Colusión
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