RT info:eu-repo/semantics/bachelorThesis
T1 Estudio empírico del informe de auditoría en el sector turístico de las Islas Canarias y las Islas Baleares
A1 Figueroa Adrián, María Desiré
A1 Pérez Goya, Omayra Montserrat
K1 Opinión del informe de auditoría
K1 Sector turístico
K1 Información económico-financiera
K1 Auditoría
K1 Turismo
AB The objective of the work is the study of the type of opinion issued in the audit report, in thetourism sector of the Canary Islands and the Balearic Islands. The choice of these regions ismotivated by the importance of tourism in their economy and by their insularity, which makes theircomparison interesting.From a sample of companies, in the 2011-2016 period, they are classified according to the typeof opinion and the relationship between it and certain variables is analyzed. The variables are thecompany size, the type and change of auditor and the economic-financial situation of thecompany. In addition, the similarities and differences between the Canary Islands and theBalearic Islands are studied.The results obtained show the relationship between the type of opinion and most of the variablesanalyzed, coinciding with the conclusions of other empirical studies. Similarities are found in bothregions.
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/15488
UL http://riull.ull.es/xmlui/handle/915/15488
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 05-may-2024