CONCENTRACIÓN DE AUDITORÍA POR SEGMENTO EN SOCIEDADES LISTADAS EN B3 DE 2013 A 2022

Autores/as

DOI:

https://doi.org/10.4270/ruc.2023109

Palabras clave:

Concentración de Auditoría, Poder de Mercado, BIG4, Índice HHI, Índice CR4

Resumen

Este estudio tiene como objetivo analizar el grado de concentración del mercado de auditoría independiente en las empresas que cotizan en B3, por segmento, de 2013 a 2022 (últimos diez años). Para ello se creó una base de datos a partir de varias fuentes. Los datos financieros fueron recolectados de las plataformas Economática y Refinitiv, así como de los sitios de B3, CVM y las empresas analizadas. Los datos fueron analizados en general y por tres variables (Cliente: 3.413 observaciones; Activos Totales: 3.324 observaciones; Ingresos: 2.928 observaciones). Como métricas de concentración de auditoría se calculó los indicadores Herfindahl-Hirschman (HHI) y Concentration Ratio (CR4). Como principales resultados, hubo una concentración significativa del mercado de auditoría en Brasil al considerar las variables Ingresos y Activos Totales, mientras que la variable Cliente no mostró concentración con respecto al indicador CR4 en los últimos años y tuvo una concentración limitada o moderada con respecto al indicador HHI. Otra evidencia sugiere que, en mercados más pequeños, con empresas que tienen una participación relevante de Ingresos y Activos Totales, el cambio de auditoría de BIG4 a no BIG4 puede resultar en cambios sustanciales en los índices de concentración. El presente estudio contribuye a la literatura al realizar el análisis por año y segmento, brindando una comprensión específica y comparativa de cómo se concentra el mercado de auditoría en cada sector con base en tres criterios (Cliente, Activos y Ingresos).

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Publicado

2024-04-16

Cómo citar

Belém, I. V. V., Matos, E. B. S. de, & Nasu, V. H. (2024). CONCENTRACIÓN DE AUDITORÍA POR SEGMENTO EN SOCIEDADES LISTADAS EN B3 DE 2013 A 2022. Revista Universo Contábil, 19(1). https://doi.org/10.4270/ruc.2023109

Número

Sección

Sección Nacional