Resumen

LOPEZ GAVIRA, ROSARIO; PEREZ LOPEZ, JOSÉ ÁNGEL  y  ROMERO GARCIA, JOSÉ ENRIQUE. The Disclosure of Audit Firm Fees in Spain: An Empirical Analysis. estud.gerenc. [online]. 2008, vol.24, n.108, pp. 79-105. ISSN 0123-5923.

The present document analyzes whether the measures related to the disclosure of honoraria in Spain really contribute towards palliating the current independence conflicts of auditing profession to a certain extent. With respect to the evidence obtained by the questionnaire used for the investigation, an interesting finding is that academics, in general, tend to favour the imposition of this type of informative transparency measures, while auditors are against them. However, in spite of this deviating initial positioning, the evidence indicates that within the category of auditors two different groups have to be distinguished: consolidated professionals and non-consolidated professionals. Thus, our findings indicate that the last group shows an intermediate opinion closer in some points to that of the academics.

Palabras llave : Auditing; independence; disclosure of fees.