El impacto del capital humano de una empresa de auditoría en el aumento de sus ingresos

Autores/as

Palabras clave:

mercado de auditoría, pandemia de COVID-19, organización autorreguladora de auditores

Resumen

El artículo analiza la situación actual en el mercado de auditoría regional del Territorio de Perm, teniendo en cuenta el desarrollo de la auditoría rusa y la investigación teórica de los académicos modernos. El estudio se basó en el estudio de datos estadísticos disponibles públicamente, información de clasificaciones nacionales y regionales. Se tomó como base el año 2019. El criterio de valoración fue julio de 2020. En el estudio se llevó a cabo un análisis de regresión y varianza. Después de analizar la información sobre las organizaciones de auditoría registradas en el Territorio de Perm, los autores confirmaron la hipótesis: los ingresos dependen significativamente del número de empleados, auditores que trabajan en ellos y la duración del trabajo de la empresa en el mercado de auditoría. Existe una alta probabilidad de una disminución en los ingresos de las organizaciones de auditoría en 2022 y, por lo tanto, una disminución en el número de organizaciones de auditoría regionales.

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Publicado

26-08-2022

Cómo citar

Anatolyevich Gorodilov, M. ., Sergeevich Oborin, M. ., & Vitalievna Posokhina, A. . (2022). El impacto del capital humano de una empresa de auditoría en el aumento de sus ingresos. REICE: Revista Electrónica De Investigación En Ciencias Económicas, 10(19), 71–97. Recuperado a partir de https://revistacienciaseconomicas.unan.edu.ni/index.php/REICE/article/view/516

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Artículos de Investigación