Essays on Auditing and Auditor Conservatism

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dc.contributor.advisor Guillamon-Saorin, Encarna
dc.contributor.advisor García Osma, Beatriz De Inés Antón, Omar 2023-01-19T09:35:09Z 2023-01-19T09:35:09Z 2022-05 2022-07-15
dc.description.abstract This 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.
dc.description.sponsorship We 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)
dc.language.iso eng
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.title Essays on Auditing and Auditor Conservatism
dc.type doctoralThesis PeerReviewed
dc.subject.eciencia Economía
dc.rights.accessRights openAccess Programa de Doctorado en Empresa y Finanzas / Business and Finance por la Universidad Carlos III de Madrid
dc.relation.projectID Gobierno de España. ECO2016-77579
dc.relation.projectID Gobierno de España. PID2019-111143GB-C33
dc.relation.projectID Comunidad de Madrid. EPUC3M12
dc.description.responsability Presidenta: María Nieves Carrera Pena.- Secretario: Manuel Núñez Nickel.- Vocal: Elizabeth Gutiérrez
dc.contributor.departamento Universidad Carlos III de Madrid. Departamento de Economía de la Empresa
dc.contributor.funder Comunidad de Madrid
dc.contributor.funder Ministerio de Ciencia y Educación (España)
dc.contributor.tutor Guillamon-Saorin, Encarna
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