Are credit risk analysts concerned about the audit of the financial statements of SMEs?
ABSTRACT: This paper analyzes the usefulness of auditing in processes of credit granting to SMEs. A survey of 471 risk analysts in Spain shows that the fact that financial statements are audited increases perceived quality of accounting information, reduces perceived risk in operations, increases tr...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2017 |
| País: | España |
| Institución: | Universidad de Cantabria (UC) |
| Repositorio: | UCrea Repositorio Abierto de la Universidad de Cantabria |
| Idioma: | inglés |
| OAI Identifier: | oai:repositorio.unican.es:10902/10894 |
| Acceso en línea: | http://hdl.handle.net/10902/10894 |
| Access Level: | acceso abierto |
| Palabra clave: | Auditing Small and medium enterprises (SMEs) Financial entities Risk analysts Credit granting Auditoría de cuentas Pequeñas y medianas empresas (Pymes) Entidades financieras Analistas de riesgos Concesión de crédito |
| Sumario: | ABSTRACT: This paper analyzes the usefulness of auditing in processes of credit granting to SMEs. A survey of 471 risk analysts in Spain shows that the fact that financial statements are audited increases perceived quality of accounting information, reduces perceived risk in operations, increases trust in companies and has a positive impact both on the probability that SMEs will have better access to credit and on obtaining better financing conditions. |
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