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Essays on Auditing and Auditor Conservatism

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dc.contributor.advisorGuillamon-Saorin, Encarna
dc.contributor.advisorGarcía Osma, Beatriz
dc.contributor.authorDe Inés Antón, Omar
dc.contributor.departamentoUC3M. Departamento de Economía de la Empresaes
dc.contributor.funderComunidad de Madrides
dc.contributor.funderMinisterio de Ciencia y Educación (España)es
dc.contributor.tutorGuillamon-Saorin, Encarna
dc.date.accessioned2023-01-19T09:35:09Z
dc.date.available2023-01-19T09:35:09Z
dc.date.issued2022-05
dc.date.submitted2022-07-15
dc.description.abstractThis Doctoral Thesis is composed by three papers in auditing research examining specifically auditor conservatism, whether it is possible for an auditor to over- or under-audit a client and the consequences for the client firm. Specifically, chapter 1 looks at instances of auditor’s over-conservatism and how that may hinder the client’s financing ability and affect their investment efficiency. In chapter 2, we use hand-collected materiality information from the expanded audit report of firms from the U.K. and Ireland and research whether the auditor considers lenders, as stakeholders of the firm, information needs when setting materiality and whether this information is used ex-post. Finally, chapter 3 considers the possibility of materiality thresholds converging towards an “acceptable range” as a possible unintended consequence of making materiality public information, following previous research findings that auditors respond to public attention.es
dc.description.degreePrograma de Doctorado en Empresa y Finanzas / Business and Finance por la Universidad Carlos III de Madrides
dc.description.responsabilityPresidenta: María Nieves Carrera Pena.- Secretario: Manuel Núñez Nickel.- Vocal: Elizabeth Gutiérrezes
dc.description.sponsorshipWe acknowledge that this thesis has received the financial support provided by the Ministry of Science and Education (ECO2016-77579 and PID2019-111143GB-C33), and Comunidad de Madrid (Programa Excelencia para el Profesorado Universitario, convenio con Universidad Carlos III de Madrid, V Plan Regional de Investigación Científica e Innovación Tecnológica, EPUC3M12)en
dc.identifier.urihttps://hdl.handle.net/10016/36309
dc.language.isoenges
dc.relation.projectIDGobierno de España. ECO2016-77579es
dc.relation.projectIDGobierno de España. PID2019-111143GB-C33es
dc.relation.projectIDComunidad de Madrid. EPUC3M12es
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.accessRightsopen accesses
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.ecienciaEconomíaes
dc.titleEssays on Auditing and Auditor Conservatismes
dc.typedoctoral thesis*
dc.type.reviewPeerReviewed
dspace.entity.typePublication
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