Una comparacióninter-sectorialyportamaño delacalidad de la información contable atravésdelanálisis del informe de audit oría

The aim of this paper is to study the quality of the companies' accounting information through the nature of their audit reports. As we justify, the objective of the audit and therefore of the audit report is the evaluation of the companies' accounting disclosures. Following this assumption, we have analysed the informative quality of the companies, classifying them according to their activity and size. The evidence demonstrates differences in the accounting information quality of the companies depending on their activities and sizes. We have also controlled the effect of the auditor's attitude, conservative or liberal, in relation to the informative quality of the companies' activity and size. This was measured through the propensity of the auditors to issue qualified audit reports. The results which we have obtained in this analysis demonstrate that the auditors' attitude has no influence on the quality of the accounting information. KEYWORDS Information quality; Audit report; Audit opinion.