PODER DE MERCADO E CONCENTRAÇÃO ECONÔMICA DOS SERVIÇOS DE AUDITORIA FINANCEIRA DO MUNDO

Autores

  • Juan Alfonso Toscano Moctezuma Universidad Autónoma de Ciudad Juárez
  • María Antonia García Benau
  • Carlos Eduardo Montano Durán
  • Carmen Lucila Álvarez González Doctora en Ciencias de la Administración por la Universidad Autónoma de México, MEX Profesora de la Universidad Autónoma de Ciudad Juárez, MEX Ave. Heroico Colegio Militar y Ave. Universidad, Ciudad Juárez, Chihuahua, MEX

Palavras-chave:

concentração econômica, poder de mercado, auditoria financeira

Resumo

O objetivo deste trabalho é fazer uma extensa revisão das pesquisas mias importantes publicadas na literatura internacional sobre a relação entre poder e concentração econômica no mercado de serviços profissionais de auditoria financeira para auditoria de algumas empresas. A metodologia utilizada para realizar esta pesquisa de natureza qualitativa contém um substrato teórico importante, como é baseado em uma revisão completa do documentário das abordagens teóricas e conceituais mais relevantes para a literatura internacional. Os resultados indicam que no mercado de auditoria financeira, existe uma relação significativa entre a concentração econômica e de poder de mercado que possuem algumas empresas de serviço de auditoria financeira, em especial sob o domínio das quatro grandes empresas de auditoria.

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Biografia do Autor

Juan Alfonso Toscano Moctezuma, Universidad Autónoma de Ciudad Juárez

Juan Alfonso Toscano Moctezuma, Doctor en Contabilidad y Auditoría por la Universidad de Cantabria, autor del libro EL MERCADO DE LA AUDITORIA FINANCIERA EN MEXICO, autor de diversos artículos publicados en México y España, Profesor Investigador en la Universidad Autónoma de Ciudad Juárez.

María Antonia García Benau

Doctora en Ciencias Económicas y Empresariales por la Universidad de Valencia ESPAÑA

Catedrática de la Universidad de Valencia en la Facultad de Economía

Avgda. Dels Tarongers, s/n Valencia 46071

Carlos Eduardo Montano Durán

Candidato a Doctor en Filosofía por la Universidad de Londres, INGLATERRA

 Profesor de la Universidad Autónoma de Ciudad Juárez, MEX

Ave. Heroico Colegio Militar y Ave. Universidad,

Ciudad Juárez, Chihuahua, MEX

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Publicado

2014-03-31

Como Citar

Toscano Moctezuma, J. A., Benau, M. A. G., Durán, C. E. M., & Álvarez González, C. L. (2014). PODER DE MERCADO E CONCENTRAÇÃO ECONÔMICA DOS SERVIÇOS DE AUDITORIA FINANCEIRA DO MUNDO. Revista Universo Contábil, 10(1), 145–165. Recuperado de https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798

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Seção

Seção Internacional