EL PODER DE MERCADO Y LA CONCENTRACIÓN ECONÓMICA EN LOS SERVICIOS DE AUDITORÍA FINANCIERA DEL MUNDO

Auteurs-es

  • 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

Mots-clés :

concentración económica, poder de mercado, servicios de auditoría financiera, revisión de la literatura.

Résumé

El objetivo de este trabajo es hacer una extensa revisión de las principales investigaciones publicadas en la literatura internacional sobre la relación existente entre el poder de mercado y la concentración económica en el mercado de los servicios profesionales de la auditoría financiera en favor de unas pocas firmas auditoras. La metodología empleada para llevar a cabo la presente investigación de naturaleza cualitativa contiene un importante sustrato teórico, pues la misma se sustenta en una profunda revisión documental de los planteamientos teóricos y conceptuales más relevantes de la literatura internacional. Los resultados indican que en el mercado de la auditoría financiera existe una significativa relación entre la concentración económica y el poder de mercado que poseen unas pocas firmas prestadoras del servicio de auditoría financiera, concretamente bajo el dominio de las Big 4.

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Bibliographies de l'auteur-e

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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Publié-e

2014-03-31

Comment citer

Toscano Moctezuma, J. A., Benau, M. A. G., Durán, C. E. M., & Álvarez González, C. L. (2014). EL PODER DE MERCADO Y LA CONCENTRACIÓN ECONÓMICA EN LOS SERVICIOS DE AUDITORÍA FINANCIERA DEL MUNDO. Revista Universo Contábil, 10(1), 145–165. Consulté à l’adresse https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3798

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Seção Internacional