Palavras-chave
concentração de mercado
especialização
Peru
Como Citar
Resumo
O objetivo da pesquisa é analisar a concentração do mercado de auditoria no Peru no período 2014-2019. Foi construído um dado com os honorários pagos pelas empresas auditadas, obtidos a partir do Relatório sobre o cumprimento do Código de Boa Governança Corporativa das empresas listadas na Bolsa de Valores de Lima. A amostra é composta por 638 empresas de diversos setores econômicos do Peru. Utilizando indicadores de concentração de mercado, segmentação por setores econômicos e segmentação por porte da empresa auditada, é possível evidenciar que o mercado de auditoria é altamente concentrado e dominado pelas big four, que existem barreiras de entrada para pequenas firmas de auditoria prestarem seus serviços a firmas maiores auditadas, que as firmas de auditoria são especializadas por setor da economia peruana. Verifica-se também que se especializaram por porte da empresa auditada e que as firmas de auditoria são eficientes em termos de custos para poder atender permanentemente os diferentes segmentos das empresas auditadas.
Abidin, S., Beattie, V., & Goodacre, A. (2010). Audit market structure, fees and choice in a period of structural change: Evidence from the UK, 1998–2003. The British Accounting Review, 42, 187–206. https://doi.org/10.1016/j.bar.2010.04.002
Asthana, S., Khurana, I., & Raman, K. K. (2019). Fee competition among Big 4 auditors and audit quality. Review of Quantitative Finance and Accounting, 52(2), 403–438. https://doi.org/10.1007/s11156-018-0714-9
Ballas, A. A., & Fafaliou, I. (2008). Market Shares and Concentration in the EU Auditing Industry: the Effects of Andersen’s Demise. International Advances in Economic Research , 14, 485–497. https://doi.org/10.1007/s11294-008-9167-6
Beattie, V., Goodacre, A., & Fearnley, S. (2003). And then there were four: A study of UK audit market concentration — causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11(3), 250–265. https://doi.org/10.1108/13581980310810561
Beattie, V., & Fearnley, S. (1994). The Changing Structure Of The Market For Audit Services In The UK, a Descriptive Study. The British Accounting Review, 26(4), 301-322.
Bhattacharya, A., & Banerjee, P. (2020). An empirical analysis of audit pricing and auditor selection: evidence from India. Managerial Auditing Journal, 35(1), 111-151. https://doi.org/10.1108/MAJ-11-2018-2101
Buijink, W. F., Maijoor, S. J., & Meuwissen, R. H. (1998). Competition in auditing: Evidence from entry, exit, and market share mobility in Germany versus The Netherlands. Contemporary Accounting Research, 15(3), 85-404. https://doi.org/10.1111/j.1911-3846.1998.tb00565.x
Carson, E., Redmayne, N. B., & Liao, L. (2014). Audit market structure and competition in Australia. Australian Accounting Review, 71(24), 298-312. https://doi.org/10.1111/auar.12041
Carson, E., & Fargher, N. (2007). Note on audit fee premiums to client size and industry specialization. Accounting and Finance, 47, 423–446. https://doi.org/10.1111/j.1467-629x.2007.00213.x
Ciconte, W., Knechel, W. R., & Schelleman, C. (2015). An examination of the relation between market structure and the profitability of audit engagements. Accounting and Finance, 55, 749-781. htpps://doi.org/10.1111/acfi.12078
Craswell, A. T., Francis , J. R., & Taylor, S. L. (1995). Auditor brand name reputations and industry Specializations . Journal of Accounting and Economics, 20, 297-322. https://doi.org/10.1016/0165-4101(95)00403-3
Cuesta, T. (2015). El mercado de auditoría en España. Análisis de su estructura y evolución. Tesis Doctoral, Universidad Politécnica de Valencia. https://riunet.upv.es/bitstream/handle/10251/47156/tfc.pdf?sequence=1&isAllowed=y
Danos, P., & Eichenseher, J. W. (1982). Audit industry dynamics: Factors affecting changes in client-industry market shares. Journal of Accounting Research, 20(2), 604-616. https://doi.org/10.2307/2490888
Eichenseher, J. W., & Danos, P. (1981). The analysis of industry-specific auditor concentration: Towards an Explanatory Model. The Accounting Review, LVI(3), 479-492. http://www.jstor.org/stable/246910
Eshleman, J. D., Ke, Y., & Li, S. (2018). Custumer-Base Concentration and Audit Pricing. Journal of Accounting and Finance, 18(4), 56-79. https://doi.org/10.33423/jaf.v18i4.424
Eshleman, J. D., & Lawson, B. P. (2017). Audit market structure and audit pricing. Accounting Horizons, 31(1), 57-81. https://doi.org/10.2308/acch-51603
Francis, J. R., Reichelt, K., & Wang, D. (2005). The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review, 80(1), 113-136. http://www.jstor.org/stable/4093163
García, M. A., Ruiz, E., & Vico, A. (1998). Análisis de la estructura del mercado de servicios de auditoría en España. VI Premio de Investigación Contable José María Fernández Pirla. Madrid: Ministerio de Economía y Hacienda, ICAC.
Gómez-Guillamón, A. D. (2001). La auditoría de cuentas en España: Un estudio empírico sobre la función, utilidad y comprensión del informe de auditoría. Tesis Doctoral, Universidad de Murcia. https://repositorio.upct.es/bitstream/handle/10317/771/adg.pdf;jsessionid=DFD64
Grigorescu, I. I. (2014). Evolución y prespectivas de la auditoría financieraen Rumanía y España: Un estudio comparativo. Tesis Doctoral, Universidad de Lleida. https://www.tdx.cat/bitstream/handle/10803/285175/Tiig1de2.pdf?sequence=2&isAllowed=y
Guimarães, F. G., & Dantas, J. A. (2015). Concentracao do Mercado de Auditoria na Indústria Bancária Brasileira. Revista Evidenciação Contábil & Finanças, 3(3), 84-103. https://doi.org/10.18405/recfin20150306
Guiral, A., & Gonzalo Angulo, J. (2005). Informe de auditoría y comportamiento de los analista de riesgos: El modelo de revisión de creencias. Revista Española de Financiación y Contabilidad, XXXIV(125), 501-536. http://www.jstor.org/stable/42784075
Hay, D., & Jeter, D. (2011). The pricing of industry specialisation by auditors in New Zealand. Accounting and Business Research, 41(2), 171-195. https://doi.org/10.1080/00014788.2011.550744
Hogan, C. E., & Jeter, D. C. (1999). Industry Specialization by Auditors. Auditing: A Journal of Practice & Theory, 18(1), 1-17. https://d1wqtxts1xzle7.cloudfront.net/50317472/Industry_Specialization_by_Auditors20161114-13008-86xvpn.pdf?1479196326=&response-content-disposition=inline%3B+filename%3DIndustry_specialization_by_auditors.pdf&Expires=1619291053&Signature=gZB1R-S6ToI9K5lY
Huang, T.-C., Chang, H., & Chiou, J.-R. (2016). Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China. AUDITING: A Journal of Practice & Theory, 35(2), 121–145. https://doi.org/10.2308/ajpt-51299
Johnson, E. N., Walker, K. B., & Westergaard, E. (1995). Supplier concentration and pricing of Audit Services in New Zealand . Auditing A Journal of Practice & Theory, 14(2), 74-89. https://www.researchgate.net/profile/Kenton-Walker/publication/270890268_Supplier_Concentration_and_Pricing_of_Audit_Services_in_New_Zealand/links/55d5e93a08aec156b9a68bca/Supplier-Concentration-and-Pricing-of-Audit-Services-in-New-Zealand.pdf
Lopes, I. (2013). Impacto de la calidad y la transparencia de la información financiera sobre la eficiencia de los mercados. De un enfoque tradicional a un enfoque experimental. Tesis Doctoral, Universidad de Salamanca. https://gredos.usal.es/bitstream/handle/10366/122994/DAEE_lopessilva_calidadtransparenciainformacionfinanciera.pdf?sequence=1&isAllowed=y
Martínez, A., Caso, C., & Río, M. J. (2005). Las sociedades cotizadas y la concentración del mercado de auditoría. Partida Doble (170), 84-96. http://pdfs.wke.es/5/4/3/2/pd0000015432.pdf
Peel, M. J. (1997). UK Auditor Concentration: A Descriptive Note. Accounting and Business Research, 27(4), 311-322. https://doi.org/10.1080/00014788.1997.9729557
Pong, C. K. (1999). Auditor concentration: A replication and extension for the UK Audit Market 1991-1995 . Journal of Business Finance & Accounting, 26(3-4), 451-475. https://doi.org/10.1111/1468-5957.00263
Ruiz, E., & Rodríguez, P. (2013). La naturaleza de la competencia en el mercado de auditoría: Una evaluación de la literatura. Revista Gallega de Economía, 22(1), 281-306. https://doi.org/10.15304/rge.22.1.1282
Ruiz, E., Rodríguez, P. I., & Biedma, E. (2016). Barreras de entrada, concentración y competitividad en el mercado de auditoría español. Spanish Journal of Fiance and Accounting, 45(1), 92-133. https://doi.org/10.1080/02102412.2015.1092232
Scott, W. D., & Gist, W. E. (2013). Forced auditor change, industry specialization and audit fees. Managerial Auditing Journal, 28(8), 708-734. https://doi.org/10.1108/MAJ-11-2012-0779
Sellers, R., & Más Ruiz, F. J. (2008). Rentabilidad, poder de mercado y eficiencia en la distribución comercial minorista. Revista Europea de Dirección y Economía de la Empresa, 17(4), 157-170. https://dialnet.unirioja.es/descarga/articulo/2726977.pdf
Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. Joumal of Accounting Research, 18(1), 161-190. https://doi.org/10.2307/2490397
Stigler, G. J. (1968). The Organization of Industry. Homewood, IL: Irwin.
Toscano, J. A., & García, M. A. (2011). Estrategias de las cuatro grandes firmas de auditoría en México. Revista Europea de Dirección y Economía de la Empresa, 20(1), 89-104. https://dialnet.unirioja.es/servlet/articulo?codigo=3416136
Van Caneghem, T. (2010). Audit pricing and the Big4 fee premium: evidence from Belgium. Managerial Auditing Journal, 25(2), 122-139. https://doi.org/10.1108/02686901011008945
Wolk, C. M., Michelson, S. E., & Wootton, C. W. (2001). Auditor Concentration and Market Shares in the US: 1988-1999 A Descriptive Note. British Accounting Review, 33, 157–174. https://doi.org/10.1006/bare.2001.0159
Xu, H. (2017). Differential Effects of Market Concentration on Oligopolistic and Atomistic Segments: Evidence of Audit Fees and Audit Quality. Journal of Accounting and Finance, 17(3), 121-136. https://articlegateway.com/index.php/JAF/article/view/961
Zurita, J. (2014). Análisis de la concentración y competencia en el sector bancario. Documento de Trabajo 14/23, BBVA. https://www.bbvaresearch.com/wp-content/uploads/2014/09/WP-concentraci%C3%B3n-y-competencia-sector-bancario.pdf
Este trabalho está licenciado sob uma licença Creative Commons Attribution 4.0 International License.
Copyright (c) 2022 Gerardo Gómez , Jesús Enrique Sandoval Imán, Heber Poma