A natureza da competencia no mercado de auditoría: unha avaliación da literatura

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Emiliano Ruiz Barbadillo
Universidade de Cádiz
Espanha
Paula Rodríguez Castro
Universidade de Cádiz
Espanha
v. 22 n. 1 (2013), Thematic Block The external audit: reflections to improve this activity
DOI: https://doi.org/10.15304/rge.22.1.1282
Recibido: 14-06-2013 Aceito: 14-06-2013
Direitos de Autor Como Citar

Resumo

O elevado nivel de concentración do mercado de auditoría foi aumentando co paso do tempo debido ás sucesivas fusións que tiveron lugar entre as grandes firmas de auditoría. Este feito está suscitando un grande interese e preocupación por parte dos organismos reguladores, dos académicos e dos propios participantes do mercado. Por iso, o obxectivo deste traballo é someter a revisión un amplo conxunto de estudos que pretenderon analizar a natureza da competencia no mercado de auditoría, co fin de poder concluír se o mercado de auditoría actúa baixo as condicións de eficiencia perfecta ou se, pola contra, existe un certo grao de imperfección que posibilite que determinadas firmas exerzan poder de mercado. Finalmente, concluiremos cunha serie de reflexións sobre o mercado de auditoría en España, sinalando en particular que aínda que existen diversos estudos que analizaron a concentración que existe no mercado, ningún deles entrou directamente a analizar en que medida o alto nivel de concentración que se pode percibir en España no segmento das grandes empresas está posibilitando que as firmas multinacionais poidan obter rendas monopolísticas.

Palavras-chave:

Auditoría, Concentración, Poder de mercado, Colusión
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